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V1330-22 10 June 2022 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IRPF · residencia fiscal

Tax residency determined by physical presence or economic activities in Spain

The DGT clarifies that tax residency is determined by physical presence in Spain for more than 183 days or by having a economic activity base in Spain.

The question raised

Does the Directorate General of Taxes understand that PF1 must be taxed as a Non-Resident in Spain in the year 2020? And in the year 2021?

The DGT's ruling

Tax residence is determined by staying for more than 183 days in a calendar year, counting sporadic absences unless residence in another country is proven. If the absence is prolonged and exceeds 183 days, it is not sporadic and does not count towards the period of stay. Likewise, one is a resident if the main core or base of economic activities or interests is located in Spain. The assessment of whether the core of activities is in Spain is a question of fact for the Administration.

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