Skip to content
Back to index
V1634-14 25 June 2014 · SG de Fiscalidad Internacional Criterion in force
IRPF · residencia fiscal

Tax residency in Spain depends on presence, economic interests or family ties

A worker relocated to Turkey for more than 183 days asks whether they retain Spanish tax residency. The DGT explains that tax residency is determined by presence in Spanish territory, economic interests or family residence, and if there is a conflict with Turkey, the Double Taxation Avoidance Agreement applies.

The question raised

Consideration of whether the taxpayer is a tax resident in Spain

The DGT's ruling

Tax residence is determined if there is presence for more than 183 days (counting sporadic absences unless proof of residence in another country is provided), the core of economic activities or interests in Spain, or the residence of the family. In the event of a conflict of residence between Spain and Turkey, the tie-breaker rules of the Double Taxation Convention between both countries shall apply.

Book your free first meeting