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V2277-16 24 May 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia fiscal

Tax residence determined by duration of stay, business activities, or centre of economic interests

A Spanish citizen moving to the United Kingdom with her family seeks clarification on whether she retains tax residence in Spain and if she must file Form 720. The DGT explains the criteria for determining residence and clarifies that if she is not a tax resident, she is not required to submit this informative declaration.

The question raised

Question raised: Tax residence of the taxpayer in the 2015 and 2016 fiscal years.

The DGT's ruling

Tax residence is determined by staying in Spanish territory for more than 183 days, by the main core of economic activities or interests being located in Spain, or by the presumption of residence if the spouse and minor children habitually reside in Spain. In the event of a conflict of residence between two States, the applicable Double Taxation Convention shall apply. If the person is not a tax resident in Spain, they are not obliged to submit the informative declaration of Form 720.

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

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