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The consultant asks whether they must pay Spanish personal income tax due to permanent residency. The DGT explains that fiscal residency depends on meeting the criteria in Article 9 of the Personal Income Tax Law, such as physical presence or economic activity base.
Question raised: Tax residence of the applicant: whether, having permanent residence in Spain, one is considered a taxpayer for Personal Income Tax (hereinafter, IRPF) in Spain and must pay IRPF in Spain.
One is a tax resident in Spain if one remains in Spanish territory for more than 183 days during the calendar year or if the main center of activities or economic interests is located in Spain. In the event of dual residence in two States, the conflict shall be resolved by means of the rules of the applicable Double Taxation Convention. If one is a resident, one shall be taxed on worldwide income regardless of the residence of the payer.
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