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V1647-26 18 June 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Analysis pending
IRPF · residencia fiscal

Tax residency determined by physical presence or economic interest centre

A person carrying out professional training in Belgium with financial support from Spain asks whether they must tax their income in Spain as a resident or non-resident. The DGT explains that tax residency depends on physical presence (over 183 days) or on the economic interest centre, and that financial support is not exempt from taxation.

Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.

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