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V2268-14 4 September 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia fiscal

Tax residency in Spain determined by physical presence or economic activity centre

A Belgian citizen resident in Monaco asks whether they are tax-resident in Spain. The DGT explains that tax residency is determined by physical presence or the economic activity centre, and that the assessment of such economic interests is a factual matter.

The question raised

Whether the consultant can be considered a tax resident in Spain.

The DGT's ruling

Tax residence is determined by staying for more than 183 days in a calendar year or by having the main core or base of economic activities or interests located in Spain. In the case of countries considered tax havens, the Administration may require proof of residence in said country for 183 days. The determination of whether the core of economic activities resides in Spain is a matter of fact that must be assessed by the management and inspection bodies.

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