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V0630-14 7 March 2014 · SG de Fiscalidad Internacional Criterion in force
IRPF · residencia fiscal

Tax residency in Spain determined by presence, economic interests or family

A Russian and Seychelles citizen asks whether annual stays of two to three months in Spain make them tax residents. The DGT explains that tax residency is determined by presence (over 183 days), economic interests or family residency, and that having a residence permit does not imply tax residency.

The question raised

1. Current tax residence.

The DGT's ruling

Tax residence is determined if one remains in Spain for more than 183 days, if the core of economic activities or interests is located in the country, or if the spouse and minor children habitually reside in Spain. To certify residence in another State, a certificate of residence from the competent authority must be provided. In the case of Russia, the Double Taxation Convention applies, whereas for Seychelles, being considered a tax haven, the Administration may require proof of stay there for 183 days.

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