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V2083-14 30 July 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia fiscal

Fiscal residency in Spain depends on 183-day presence or economic interest base

A worker temporarily stationed in Ecuador asks whether he remains a Spanish tax resident. The DGT explains that he will be considered a resident if he spends more than 183 days in Spain or if his economic activity base remains there, unless he proves residency in Ecuador or a double taxation treaty applies.

The question raised

Tax residence of the taxpayer in the year 2013.

The DGT's ruling

One is a tax resident in Spain if one remains in Spanish territory for more than 183 days during the calendar year, counting sporadic absences unless tax residence in another country is proven. One is also a resident if the main core or base of economic activities or interests is located in Spain. In the event of a conflict of residence with Ecuador, the tie-breaker rules of the Double Taxation Convention between both countries shall apply.

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