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V0800-15 13 March 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia fiscal

Fiscal residency determined by presence of over 183 days or economic interest centre

A researcher asks how income from a contract with a Spanish university is taxed after a research stay. The DGT explains that fiscal residency depends on presence in Spain or the centre of economic activities, and that contract payments are considered income from work.

The question raised

Taxation of income derived from an employment contract and the applicable withholding rate.

The DGT's ruling

One is a tax resident in Spain if one remains in the territory for more than 183 days during the calendar year or if the main core of activities or economic interests is located in Spain. If these criteria are met, one must be taxed on worldwide income. Remuneration from an employment contract is considered earned income subject to the IRPF withholding system.

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