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V0686-15 3 March 2015 · SG de Fiscalidad Internacional Criterion in force
IRPF · residencia fiscal

Tax residency depends on physical presence or economic interest centre

A worker who previously resided in Germany questions whether switching to activity in Zaragoza makes him a tax resident in Spain. The DGT explains that tax residency is determined by presence exceeding 183 days or by the centre of economic interests, applying the double taxation treaty with Germany to resolve conflicts.

The question raised

Tax residence of the taxpayer.

The DGT's ruling

Tax residence in Spain is determined by remaining in the country for more than 183 days in a calendar year or by having the core of economic activities or interests located in the country. If a conflict of residence with Germany arises, the Spanish-German Double Taxation Convention shall apply to determine residence based on permanent home, center of vital interests, or habitual residence. If the individual is a resident in Spain, they shall be taxed on their worldwide income; if not, they shall be subject to Non-Resident Income Tax (IRNR) on income from Spanish sources.

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