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V2628-22 27 December 2022 · SG de Fiscalidad Internacional Criterion in force
IRPF · residencia fiscal

Tax residency determined by stay over 183 days or centre of vital interests

A Canadian couple asks whether they are tax residents in Spain or Canada, as they will spend between 6 and 9 months in Spain each year. The DGT explains that residency is first determined by domestic law, then by the tie-breaking rules of the Double Taxation Agreement.

The DGT's ruling

If one remains in Spain for more than 183 days during the calendar year, one is a tax resident in Spain pursuant to the LIRPF. In the event of a conflict of residence under the Convention with Canada, if housing is available in both countries, it must be determined where the closest personal and economic relations are located (center of vital interests). If this cannot be determined, the criterion of habitual residence shall apply and, subsidiarily, that of nationality.

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