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V2044-23 13 July 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia fiscal

Tax residency in Spain determined by presence of over 183 days or economic interest centre

A taxpayer moving from Spain to Luxembourg in 2022 seeks advice on their tax residency and the taxation of their income. The DGT states that, having spent over 183 days in Spain, they are tax-resident in Spain and must resolve any double taxation issue if applicable.

The question raised

1.- Residencia fiscal del consultante en el período impositivo 2022.

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