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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
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.
Cuestión planteada Conocer si podría ser considerado residente fiscal en España.
La residencia fiscal se establece si se permanece más de 183 días en España, si el núcleo de actividades o intereses económicos radica en territorio español, o si residen habitualmente en España el cónyuge y los hijos menores. La acreditación de residencia fiscal en otro país permite no computar las ausencias esporádicas en el plazo de 183 días. En caso de conflicto de residencia, se aplicará el Convenio entre España y Alemania.
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