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V2441-15 3 August 2015 · SG de Fiscalidad Internacional Criterion in force
IRPF · residencia fiscal

Tax residence is determined by permanence, economic or family interests, and affects worldwide income

A taxpayer who worked in Slovakia and moved to New Zealand asks how to be taxed in 2014. The DGT explains that their obligation will depend on whether they are a tax resident in Spain or not, according to the criteria of permanence and center of economic interests.

The question raised

Question posed: Requests information regarding the method of taxation in Slovakia, Spain, and New Zealand during the 2014 fiscal year.

The DGT's ruling

If the taxpayer is a tax resident in Spain, they will be taxed on their worldwide income according to the LIRPF. If they are a non-resident, they will be taxed under the IRNR only on income from Spanish sources, such as rental income from real estate in Spain. In the event of a conflict of residence between Spain and other States, the rules of double taxation treaties shall apply (permanent home, center of vital interests, habitual residence, or nationality).

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