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V0937-22 29 April 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia fiscal

Fiscal residence in Spain determined by stay over 183 days or economic interest base

The consultant asks about their tax residency in Spain in 2021 after completing studies and working there. The DGT explains that residency is determined by a stay exceeding 183 days or by having an economic activity base in Spain, noting that a potential conflict with Hungary would be resolved through the Double Taxation Agreement.

The question raised

Question raised: Tax residence of the taxpayer in the year 2021.

The DGT's ruling

Tax residence in Spain is determined by staying for more than 183 days in a calendar year or by having the core of economic activities or interests located in the country. If criteria for residence in both Spain and another State coexist, the conflict shall be resolved according to the rules of the applicable Double Taxation Convention. If resident in Spain, the individual shall be taxed on their worldwide income; if resident in the other State, only on income from Spanish sources.

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