Skip to content
Back to index
V1166-18 8 May 2018 · SG de Fiscalidad Internacional Criterion in force
IRPF · residencia fiscal

Staying over 183 days in Spain may determine tax residency

The consultant asks whether exceeding 183 days in Spain automatically makes them a tax resident. The DGT explains that tax residency is determined by several criteria under the Internal Revenue Law and that, in case of conflict with another country, the corresponding Double Taxation Agreement will apply.

The question raised

Question posed: The taxpayer asks whether exceeding the 183-day limit of stay in Spain automatically results in becoming a tax resident of this country.

The DGT's ruling

An individual is a tax resident in Spain if they remain in Spanish territory for more than 183 days during the calendar year or if their core of activities or economic interests is located in Spain. If residency criteria are met in both States, the tie-breaker rules of the Double Taxation Convention shall apply, such as permanent home or center of vital interests.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

Email
Contact