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V0627-20 31 March 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia fiscal

Tax residency determined by presence, economic interests or family residence

A worker temporarily stationed in Iraq asks whether he is a tax resident in Spain, how to prove foreign residency, and if he can claim the double taxation relief. The DGT explains that tax residency depends on several criteria and that alternative evidence may be considered in the absence of official certificates.

The question raised

Whether they are considered a tax resident in Spanish territory.

The DGT's ruling

Tax residence is determined if there is a stay of more than 183 days (excluding sporadic absences), if the core of activities or economic interests is located in Spain, or by the presumption that the taxpayer resides in Spain if their spouse and minor children habitually reside in Spanish territory. In the event of the impossibility of obtaining a certificate of tax residence abroad, the Administration may assess other means of evidence such as payslips, consular records, or proof of expenses to determine residence.

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