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V1908-17 18 July 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia fiscal

Tax residence is determined by a stay of 183 days or the center of economic interests

A taxpayer queried their tax residency status for 2016 and 2017, as well as the procedures to follow if deemed a non-resident. The DGT ruled that the individual was a resident in 2016 due to exceeding 183 days. For 2017, residency would depend on whether they can prove residence in another country or if residency conflict criteria apply.

The question raised

Question raised: Tax residence of the applicant in 2016 and 2017. In the event of being considered a non-tax resident in Spain, how to proceed.

The DGT's ruling

La residencia fiscal se determina por la permanencia más de 183 días en territorio español o por radicar en España el núcleo de actividades económicas. En caso de conflicto de residencia con Francia, se aplicará el Convenio para evitar la doble imposición siguiendo el orden de vivienda permanente, centro de intereses vitales, residencia habitual o nacionalidad. Si es no residente, solo tributará en España por rentas de fuente española, como rendimientos del trabajo desarrollados en territorio español.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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