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V1540-14 11 June 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia fiscal

Woman's tax residency remains in Spain if she continues to reside there

A worker moves to the United Arab Emirates while his family stays in Spain. The DGT examines the tax residency of the consultant and his wife, as well as the possibility of maintaining the home address deduction.

The question raised

Tax residence of the consultant in the year 2014 and subsequent years.

The DGT's ruling

The consultant's wife shall be a tax resident in Spain and shall be taxed on her worldwide income if she maintains her habitual residence in the country. The consultant shall be a resident if he meets the criteria of permanence (more than 183 days) or the center of economic interests, or if he fails to prove residence in another country. Regarding the deduction for the primary residence, the wife may apply it if she acquired the dwelling before 2013 and applied the deduction in previous tax years.

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