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V2512-22 7 December 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia fiscal

Tax residency in Spain determined by physical presence, economic interests or family situation

A worker who spent 199 days in the Philippines asks whether they must pay Spanish income tax or be treated as a non-resident. The DGT explains that tax residency is determined by physical presence, economic base or the spouse's presumed residency.

The question raised

Whether there is an obligation to file a 2019 Personal Income Tax (IRPF) return for income obtained from the company or, in the event of being a non-tax resident in Spain, whether such income would not need to be declared.

The DGT's ruling

Tax residence is established if one remains in Spain for more than 183 days, if the core of economic activities resides in the country, or if there is a presumption due to residing in Spain with a spouse not legally separated. If there is a conflict of residence with the Philippines, the Double Taxation Convention shall apply. If a resident, the individual is taxed on worldwide income; if a non-resident, only on income from Spanish sources.

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