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A married couple resident in Lebanon asks whether days spent in Spain due to the state of alarm count towards determining their tax residency. The DGT responds that such days do count towards the calculation of residency period.
Question posed: Whether the days spent in Spain during the duration of the state of alarm are not counted for the purposes of determining tax residence in Spain.
To determine tax residence based on the permanence criterion, the days spent in Spanish territory are calculated. In this specific case, the days spent by the married couple due to the state of alarm would be counted. If they remain for more than 183 days in a calendar year, they would be considered taxpayers for Personal Income Tax (IRPF).
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