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V0677-19 27 March 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia fiscal

Tax residence is determined by physical presence or the location of the center of economic interests

A taxpayer has enquired whether they remain a tax resident in Spain after relocating to Belgium. The Directorate General for Taxes (DGT) clarifies that tax residency is determined by staying in Spain for more than 183 days or by having the centre of economic interests and activities located in Spain.

The question raised

Question raised In May 2017, the applicant, married and with adult children, was hired locally to perform his work for the benefit of a company with its operational headquarters in Brussels (Belgium). As a consequence of said hiring, he moved his residence from Madrid to Brussels. However, he indicates that said transfer of residence was not carried out definitively until March 18, 2018. On April 1, 2018, he registered on the municipal roll in Belgium and was registered in the Belgian social security system. The salary he receives for said work constitutes his primary source of income. His wife is split between Belgium and Spain for family reasons and the children live abroad (either pursuing university studies or working).

The DGT's ruling

La residencia fiscal se determina por la permanencia más de 183 días en el año natural, sin computar ausencias esporádicas si se acredita residencia en otro país. También se considera residente si el núcleo principal de actividades o intereses económicos radica en España. Existe una presunción de residencia si el cónyuge y los hijos menores que dependen del contribuyente residen habitualmente en España.

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