Skip to content
Back to index
V2030-20 19 June 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia fiscal

Fiscal residency depends on physical presence or economic interest location

A Spanish citizen asks whether they are a tax resident in Spain after moving to Colombia with their diplomatic spouse. The DGT explains that residency is determined by physical presence for more than 183 days or by having the economic centre of interests in Spain.

The question raised

Whether one would be considered a tax resident in Spain.

The DGT's ruling

One is a tax resident if one remains in Spain for more than 183 days, unless residence in another country is proven. One is also a resident if the core of activities or economic interests is located in Spain. Finally, there is a presumption of residence if the spouse, not legally separated, habitually resides in Spanish territory.

Book your free first meeting