Skip to content
Back to index
V2057-15 1 July 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia fiscal

Fiscal residency in Spain maintained without foreign residency proof

A retired former public employee who moved to Colombia asks whether he should pay income tax under IRPF or the Tax on Non-Residents. The DGT responds that, as long as foreign fiscal residency is not proven, his absences are considered sporadic and he remains a fiscal resident in Spain.

The question raised

Question posed: Whether they maintain the status of a taxpayer for Personal Income Tax or must pay tax as a Non-Resident Income Taxpayer.

The DGT's ruling

Tax residence is determined by staying for more than 183 days or by having the core of economic activities and interests in Spain. If the taxpayer does not prove their tax residence in another country, their absences from Spanish territory are computed as sporadic. In such a case, they will continue to be a taxpayer of the Personal Income Tax (IRPF) on their worldwide income. If a conflict of residence were to exist, the Convention between Spain and Colombia would apply.

Apply this to a real case

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

Email
Contact