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A Maltese taxpayer asks whether they will become a Spanish tax resident when their spouse and daughter move to Spain. The DGT states that, as long as they can prove residency in Malta, they will only be considered a Spanish tax resident if their economic activities or interests are based in Spain.
Question posed: Tax residence of the applicant from the moment, at the beginning of 2015, that his wife and daughter establish their residence in Spain.
If the taxpayer proves their tax residence in another country, they shall only be considered a resident in Spain if the main core or the base of their economic activities or interests is located in Spanish territory, whether directly or indirectly. The presumption of residence based on the presence of a spouse and minor children admits evidence to the contrary. The determination of where said core of activities is located is a question of fact to be assessed by the management and inspection bodies.
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