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V1539-20 22 May 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia fiscal

A foreign fund donation does not determine economic interests in Spain

Two brothers ask whether receiving a foreign fund donation affects their tax residency in Spain. The DGT responds that such a donation does not influence the determination of their main centre of economic interests or economic activities.

The question raised

Whether said donation of funds located abroad has no impact for the purposes of determining the center of economic interests referred to in Article 9.1 of the Personal Income Tax Law.

The DGT's ruling

Tax residence is determined by staying in Spain for more than 183 days or by establishing the main center of economic activities or interests in the country. The receipt of a donation of cash funds located abroad has no impact on determining whether the center of economic activities or interests is located in Spain.

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