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V0976-14 7 April 2014 · SG de Fiscalidad Internacional Criterion in force
IRPF · residencia fiscal

Tax residency determined by presence, economic interests or family residence

A taxpayer asks whether they will be tax resident in Spain working three days in France and two days working remotely in Spain. The DGT responds that, meeting the criteria of presence and maintaining their family and property in Spain, they will be subject to tax on their worldwide income.

The question raised

Place of taxation

The DGT's ruling

Tax residence is determined by staying for more than 183 days, the center of economic interests, or the residence of the family. If the permanence criterion is met, the taxpayer shall be taxed in Spain on their worldwide income. In the event of a conflict of residence with France, the Double Taxation Convention shall apply, prioritizing the permanent home and the center of vital interests.

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