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V1819-25 13 October 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia fiscal

Tax residency in Spain determined by physical presence or economic interests

A German citizen asks whether they are tax resident in Spain, having their home and family in Germany but owning a rented property in Spain. The DGT explains that tax residency is determined by physical presence, economic interests, or family residence.

The question raised

To determine whether one could be considered a tax resident in Spain.

The DGT's ruling

Tax residence is established if one remains in Spain for more than 183 days, if the core of activities or economic interests is located in Spanish territory, or if the spouse and minor children habitually reside in Spain. Proof of tax residence in another country allows sporadic absences to be excluded from the 183-day period. In the event of a conflict of residence, the Convention between Spain and Germany shall apply.

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