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V0614-23 15 March 2023 · SG de Fiscalidad Internacional Criterion in force
IRPF · residencia fiscal

Fiscal residency determined by stay of over 183 days or by centre of vital interests

A British national spending more than 183 days in Spain and owning property in both countries seeks clarification on their tax residency. The DGT states that under Spanish law, they are resident by presence, but in the event of a conflict with the UK, the Double Taxation Convention must apply to avoid double taxation.

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