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V0953-14 3 April 2014 · SG de Fiscalidad Internacional Criterion in force
IRPF · residencia fiscal

Tax residency determined by presence or economic interests, may conflict with UK

A Spanish citizen resident in the UK asks how to tax their worldwide income and employment earnings. The DGT explains that Spanish tax residency depends on presence (over 183 days) or economic interests, and in case of conflict, the Double Taxation Agreement applies.

The question raised

The taxpayer raises the following questions:

The DGT's ruling

Tax residence is determined according to the Personal Income Tax Act (LIRPF) based on presence in Spain (more than 183 days), the center of economic activities or interests, or the residence of the family. If a conflict of residence with the United Kingdom arises, the Double Taxation Convention applies through rules regarding permanent home, center of vital interests, or nationality. For the Convention to apply, it is necessary to prove residence in the other State with a certificate that expressly indicates it is 'for the purposes of the Convention'.

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