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V1389-21 13 May 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia fiscal

Tax residency in Spain determined by physical presence, economic interests or family ties

A worker planning to move to Austria asked whether she would remain a tax resident in Spain. The DGT explains that tax residency depends on physical presence, economic base or family residence, and a residency conflict is resolved through the Double Taxation Agreement.

The question raised

Tax residence of the consultant. If in the year 2021 she were to spend more than 183 days in Spain, could she be taxed as a taxpayer of the Personal Income Tax in Spain for said 2021 tax period?

The DGT's ruling

Tax residence is determined by staying in Spain for more than 183 days (counting sporadic absences), by having the core of economic activities or interests in Spanish territory, or by the residence of the spouse and minor children. If the absence were to exceed 183 continuous days, it would not be considered sporadic and would not count towards the period of stay. In the event of a conflict of residence with Austria, the Double Taxation Convention would apply.

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