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V2055-20 23 June 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia fiscal

Tax residency in Spain depends on physical presence, activity base or spouse's residency

A German lawyer with a spouse resident in Spain asks whether he is tax-resident in Spain. The DGT explains that tax residency is determined by physical presence of over 183 days, having an activity base in Spain, or by presumption of residency if the spouse resides habitually in Spanish territory.

The question raised

Question raised: Whether they would be considered a tax resident in Spain and, consequently, would have to file a Personal Income Tax return in Spain.

The DGT's ruling

Tax residence is established if one remains in Spain for more than 183 days or if the main center of activities or economic interests is located in Spanish territory. The accreditation of tax residence in another country only affects the calculation of the period of stay. If residence criteria in both countries are met, the corresponding Double Taxation Convention shall apply.

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

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