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V2321-22 4 November 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia fiscal

Tax residence in Spain is determined by staying for more than 183 days or the core of economic activities

The DGT explains that Spanish law considers residence after 183 days, but in case of conflict with Venezuela, the Double Taxation Convention applies.

The question raised

Question posed: Tax residence of the applicants.

The DGT's ruling

In Spain, tax residence is determined by remaining in the country for more than 183 days in a calendar year or by having the core of economic activities within Spanish territory. If dual residence exists under domestic laws, the Convention with Venezuela establishes that it shall be resolved by means of permanent home, center of vital interests, habitual residence, or nationality. The DGT cannot determine the center of vital interests of the applicants, as this is an assessment of facts that falls under the jurisdiction of the Administration.

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