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V0595-15 16 February 2015 · SG de Fiscalidad Internacional Criterion in force
IRPF · residencia fiscal

Tax residency in Spain depends on 183-day stay, economic interests or family residence

A French citizen working for an American company under a French contract asks about their Spanish tax situation. The DGT explains that they will be tax resident if they stay in Spain for more than 183 days or if their family resides there.

The question raised

Tax situation in Spain in relation to potential double taxation

The DGT's ruling

One is a tax resident in Spain if one remains in Spanish territory for more than 183 days during the calendar year, counting sporadic absences unless tax residency in another country is proven. One is also a resident if the main core of economic activities or interests is located in Spain, or if the spouse and minor children habitually reside in Spain. If resident, one is taxed on worldwide income.

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