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V2598-15 8 September 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia fiscal

Tax residency in Spain determined by 183-day stay or economic activity base

A French employee working in Kazakhstan seeks to determine her Spanish tax residency for 2014. The DGT states she will be considered a resident if she spends more than 183 days in Spain or if her economic activity base is here, unless she can prove residency in another country.

The question raised

Question raised: Tax residence of the taxpayer, for the purposes of complying with her tax obligations in Spain in relation to the income obtained during 2014.

The DGT's ruling

Tax residence is determined by staying more than 183 days in Spanish territory or by having the main core of economic activities or interests located in Spain. If tax residence in Spain occurs, worldwide income shall be taxed. In the event of a conflict of residence with other countries, it shall be resolved through the applicable Double Taxation Conventions.

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What is published here, applied to a company or a specific case. The first meeting is free.

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