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V1670-26 19 June 2026 · SG de Fiscalidad Internacional Criterion in force
IRPF · residencia fiscal

Fiscal residency in Spain determined by physical presence or economic activities

A surgeon moving to Dubai checks his Spanish tax residency and taxation of income. The DGT explains that residency is determined by staying in Spain for more than 183 days or having a economic activity nucleus in Spain, and examines tax scenarios under the Spain-United Arab Emirates double tax treaty.

The DGT's ruling

Tax residence in Spain is determined by staying for more than 183 days or by the core of economic activities. If resident, the individual is taxed on worldwide income, with the possibility of applying the double taxation deduction on employment income in Dubai. If non-resident, the individual is taxed under Non-Resident Income Tax (IRNR) on income from Spanish sources, such as dividends or income from a possible permanent establishment.

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