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V2206-19 16 August 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia fiscal

Fiscal residency determined by presence or interest centre; foreign work exemption requires specific conditions

A Brazilian family enquires about their fiscal residency in Spain, the application of the exemption for foreign earned income, joint taxation possibilities, and deductions for large families. The DGT explains residency criteria, requirements for exemption under Article 7 p), and conditions for joint filing.

The question raised

1.- Tax residence and income subject to taxation in Spain.

The DGT's ruling

Tax residence is established by remaining in Spain for more than 183 days or by having the core of economic activities located here. If a conflict of residence arises, it shall be resolved through the applicable Double Taxation Convention. The exemption for work performed abroad requires that such work be carried out for a non-resident entity in a country with an analogous tax that is not a tax haven. Joint taxation requires that all members of the family unit be taxpayers under the Personal Income Tax (IRPF).

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