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A taxpayer has requested clarification on which country they must file their personal income tax return after moving their family residence to Finland. The Directorate General for Taxes (DGT) explains that residency is determined by calendar years and through criteria such as physical presence or the centre of economic interests.
Question posed: In which country, whether in Spain or Finland or in both countries, must the corresponding personal income tax return be filed for 2017, 2018 and subsequent years.
La residencia fiscal en España se determina por periodos impositivos completos (año civil) sin posibilidad de fraccionamiento por cambio de residencia. Se considera residente si permanece más de 183 días en territorio español o si el núcleo de sus actividades o intereses económicos radica en España. Si concurren criterios de residencia en ambos países, se aplicarán las reglas de desempate del Convenio para evitar la doble imposición aplicable.
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