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V0585-14 6 March 2014 · SG de Fiscalidad Internacional Criterion in force
IRPF · residencia fiscal

Tax residency and income taxation after moving to the UK

A taxpayer moving to the UK in April 2013 asks about their tax residency and income taxation. The DGT explains that residency depends on meeting either the criteria of permanence or economic interests, and how the Double Taxation Agreement regulates income earned in both countries.

The question raised

Tax residence in the 2013 fiscal year and the concepts upon which taxation shall be based.

The DGT's ruling

Tax residence in Spain is determined by staying for more than 183 days, the center of economic interests, or the residence of family members, with conflicts being resolvable through the Convention with the United Kingdom. If resident in Spain, the individual is taxed on their worldwide income, applying the Double Taxation Convention. Dividends and interest from Spanish sources may be taxed in both countries within percentage limits, whereas income from real estate in Spain is taxed in this country because the assets are located there.

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