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V1441-14 29 May 2014 · SG de Fiscalidad Internacional Criterion in force
IRPF · residencia fiscal

EU officials' tax residency depends on prior Spain residence and reason for move

A EU agency employee in Sweden asks whether she is a Spanish tax resident and whether she must file form 720. The DGT explains that residency depends on whether she met the criteria of permanence or economic interest centre, and whether her residence in Sweden is solely due to her EU work.

The question raised

Requests confirmation as to whether their tax residence is in Sweden.

The DGT's ruling

European Union officials and agents who resided in Spain upon entering service and who move to another Member State solely for their duties, retain tax residence in Spain and are taxed on their worldwide income. If these conditions are not met, residence shall be determined by the general criteria of permanence (more than 183 days) or the center of economic interests. The obligation to file Form 720 depends on being a tax resident in Spain.

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