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V2515-18 18 September 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia fiscal

The exercise of a professional activity by the spouse of a member of the Eurocorps may alter their tax residence in Spain

A woman whose tax residence in Spain was based on the Eurocorps Treaty due to being the spouse of a military member, enquires whether her work as a nurse in France affects her residency status. The Directorate General for Taxes (DGT) rules that, by carrying out her own professional activity, she is no longer covered by said Treaty, and her residence shall be determined by the general rules of the Personal Income Tax Act (LIRPF).

The question raised

Whether or not they are a tax resident in Spain for the 2017 tax period: whether employment as a nurse is considered a professional activity as referred to in Article 29 of the Treaty on the Eurocorps and the Statute of its Headquarters.

The DGT's ruling

The Eurocorps Treaty allows the spouse of military personnel to maintain tax residence in Spain if they do not engage in their own professional activity. If the spouse engages in their own professional activity, such as working as an employee, they fall outside the scope of the Treaty and their residence is governed by Article 9 of the Personal Income Tax Law. In this case, if they do not meet the requirements of permanence or center of vital interests in Spain, they will be taxed in Spain under the Non-Resident Income Tax solely on income from Spanish sources, such as imputed income from real estate located in Spanish territory.

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