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V0616-23 15 March 2023 · SG de Fiscalidad Internacional Criterion in force
IRPF · residencia fiscal

Fiscal residency in Spain determined by presence or economic interests

A British citizen asks whether she will be a tax resident in Spain after staying between 180 and 274 days annually. The DGT explains that residency is determined by domestic law, and in case of conflict with the double taxation treaty, by the centre of vital interests.

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