Skip to content
Back to index
V0764-20 7 April 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia fiscal

Fiscal residence determined by presence, activities or family nucleus

A foreign citizen working in the United States asks whether they retain Spanish tax residence. The DGT explains that tax residence is determined by presence, economic activities, or the presence of spouse and children, and in case of conflict, the double taxation treaty with the United States applies.

The question raised

Tax residence of the taxpayer: whether, despite residing and working outside of Spain, they remain a tax resident in Spain and a taxpayer for Spanish Personal Income Tax (IRPF).

The DGT's ruling

Tax residence is determined by staying for more than 183 days, the basis of economic activities in Spain, or the habitual residence of the spouse and minor children. If a conflict of residence with another State exists, it shall be resolved through the rules of the applicable Double Taxation Convention. The exemption for work performed abroad only applies if the income derives from an employment or statutory relationship and the legal requirements are met.

Book your free first meeting