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New guides on the latest Spanish tax and immigration developments.
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A Belgian citizen with an apartment in Spain and annual stays of 4 to 6 weeks asks whether they are a tax resident. The DGT explains that tax residency is determined by physical presence, the economic centre of activities, or the family's residence.
Cuestión planteada Si podría ser considerado residente fiscal en España.
La residencia fiscal se establece si se permanece más de 183 días en España o si el núcleo de actividades o intereses económicos radica en territorio español. Existe una presunción de residencia si el cónyuge y los hijos menores residen habitualmente en España. En caso de conflicto de residencia con Bélgica, se aplicarán las reglas del Convenio para evitar la doble imposición, priorizando la vivienda permanente y el centro de intereses vitales.
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