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V0626-20 31 March 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia fiscal

Fiscal residency depends on presence in Spain or centre of interests; exemption for foreign work excludes tax havens

A machine operator working on an international vessel asks whether he remains a Spanish tax resident and whether he qualifies for exemption due to foreign work. The DGT states that residency depends on whether absences are sporadic or if residence in another country is proven, and that the exemption does not apply if the employer is a tax haven entity.

The question raised

To determine whether in the year 2020 the taxpayer will cease to be a taxpayer of the Personal Income Tax in Spain or will maintain such status.

The DGT's ruling

Tax residence is determined by staying in Spain for more than 183 days (counting sporadic absences unless residence in another country is proven) or by having the base of activities in Spanish territory. For the exemption regarding work performed abroad, the employing entity must not be a tax haven, as is the case with Jersey. If the employing entity is a tax haven, the exemption does not apply, unless the ultimate beneficiary of the services is a non-resident entity in a country that is not a tax haven.

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