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V2056-15 1 July 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia fiscal

Fiscal residency in Spain requires proof of foreign residence to exclude sporadic absences from the 183-day threshold

A worker on an expatriation contract in Belgium asks whether she is a tax resident in Spain due to frequent trips and property holdings there. The DGT explains that if she does not prove her tax residency in Belgium, her sporadic absences will count towards the 183-day limit.

The question raised

Question raised: Tax residence of the applicant.

The DGT's ruling

To determine tax residence, sporadic absences in Spain are computed, unless the taxpayer proves their tax residence in another country. If the person is a resident in both States under their domestic laws, the conflict is resolved through the Convention between Spain and Belgium, applying criteria of permanent home, center of vital interests, or habitual residence.

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