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V1632-22 8 July 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia fiscal

Tax residency determined by LIRPF criteria and double taxation treaties, even during COVID-19

The DGT confirms that residency is governed by LIRPF rules, and international double taxation treaties apply in cases of conflicting residency.

The question raised

Whether, for the purposes of determining tax residence, said period is counted and whether, once the state of alarm has ended, those days during which Spain maintains closed borders are counted.

The DGT's ruling

Tax residence is determined pursuant to Article 9.1 of the Personal Income Tax Law (LIRPF), based on presence in Spanish territory for more than 183 days or on the fact that the core of activities or economic interests is located in Spain. In the event of dual residence resulting from the COVID-19 situation, the conflict shall be resolved through the criteria set forth in double taxation treaties, following the OECD Model Tax Convention.

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