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V1975-15 24 June 2015 · SG de Fiscalidad Internacional Criterion in force
IRPF · residencia fiscal

Criteria for determining tax residence in Spain and its impact on taxation

A consultant residing in Spain plans to register as self-employed in Ukraine and maintain a residence there. The DGT explains that if the criteria for residence in Spain are met, they will be taxed on their worldwide income, but if a conflict of residence with Ukraine arises, their residence must be determined according to the treaty.

The question raised

Question posed - Tax residence of the taxpayer

The DGT's ruling

One is a tax resident in Spain if they remain in the national territory for more than 183 days or if the core of their economic activities is located in Spain. In the event of a conflict of residence due to having a residence in both States, residence shall be determined according to the center of vital interests (closest personal and economic relations). If residence is determined to be in Ukraine, they would only be taxed in Spain on income obtained within Spanish territory.

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