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V0803-15 13 March 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia fiscal

Determination of tax residency in Spain and autonomous community

A consultant planning to move from Mexico to Madrid and opt for the special LIRPF regime asks whether they will be tax resident in Spain and in which autonomous community. The DGT responds that residing in Spain for more than 183 days in a calendar year establishes tax residency in Spain and in the autonomous community where their habitual residence is located.

The question raised

1. Taking into account said change of residence to Spain and assuming that the consultant will opt for the special regime provided for in Article 93 of the LIRPF, it is asked whether the consultant would be considered a tax resident in Spain, specifically with habitual residence in the Autonomous Community of Madrid.

The DGT's ruling

Tax residence in Spain is determined by staying for more than 183 days in the calendar year (Art. 9.1.a LIRPF). If this requirement is met, residence in an Autonomous Community is established by the place where one stays for the most days during the tax period, with the presumption that it is where the habitual residence is located. Likewise, those who opt for the special regime under Article 93 of the LIRPF acquire tax residence in Spain, becoming subject to personal liability in the Inheritance and Gift Tax.

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