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V1034-15 31 March 2015 · SG de Fiscalidad Internacional Criterion in force
IRPF · residencia fiscal

Tax residency in Spain may be determined by the residence of a legally unmarried family unit

A taxpayer seeks to determine their tax residency after relocating their spouse and children to Spain. The DGT explains that the family's residence may create a presumption of tax residency in Spain, subject to contrary evidence.

The question raised

Place of taxation for income derived from the provision of services.

The DGT's ruling

It is presumed that a taxpayer has habitual residence in Spain if their spouse, not legally separated, and their minor children depend on them and habitually reside in Spanish territory. This presumption is rebuttable, such as by a certificate of tax residence from another country. If they are a resident, they are taxed on their worldwide income; if they are a non-resident, they are only taxed on income from Spanish sources.

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