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The consultant asks whether they can be taxed abroad after residing there for more than 184 days and whether foreign social contributions are deductible. The DGT explains that tax residency is determined by physical presence or the centre of economic interests, and foreign public contributions may be deductible if they meet correlation and justification requirements.
Question raised 1. Whether it is possible to be taxed in the foreign country where one will reside for more than 184 days of the year 2024.
Tax residence is determined by staying in Spain for more than 183 days, the core of activities, or the presence of the spouse and children. If the absence exceeds 183 continuous days, it is not considered sporadic and does not count towards residence. Contributions to foreign social security are deductible in the Personal Income Tax (IRPF) if they are linked to employment and meet the requirements of correlation and justification. In economic activities under the direct estimation method, contributions to a foreign public regime may be deductible if they meet the requirements of correlation and imputation.
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