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V2434-21 22 September 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia fiscal

Tax residency determined by physical presence or economic interests

A taxpayer asks whether they are tax resident in Spain after spending over 183 days in the Dominican Republic due to the pandemic. The DGT explains that residency depends on physical presence or the location of economic interests, and how to resolve residency conflicts through double taxation agreements.

The question raised

Tax residence of the taxpayer in the 2020 tax period.

The DGT's ruling

Tax residence is determined by staying in Spain for more than 183 days (counting sporadic absences) or by having the core of activities or economic interests in Spanish territory. If the taxpayer remains abroad for more than 183 continuous days, that absence is not sporadic and does not count towards the period of stay. In the event of dual residence, the tie-breaker rules of the applicable Double Taxation Convention shall apply.

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