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V0629-17 9 March 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia fiscal

Tax residency in Spain is determined by full fiscal periods, not partial ones

A worker moved from Spain to France in March 2016 and asked where to file his personal income tax. The DGT replied that tax residency is determined by full fiscal periods, and if no proof of residency in France is provided, he will continue to be taxed in Spain on his worldwide income.

The question raised

Question raised: Where the income tax must be settled for the period from April to December 2016.

The DGT's ruling

Tax residence is determined by complete tax periods (calendar year) without the possibility of apportionment due to a change of residence. If the taxpayer does not prove their tax residence in another country, they shall maintain their status as a resident in Spain and shall be taxed on their worldwide income. In the event of a conflict of residence, the Convention between Spain and France shall apply to determine definitive residence.

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What is published here, applied to a company or a specific case. The first meeting is free.

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