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V2653-14 7 October 2014 · SG de Fiscalidad Internacional Criterion in force
IRPF · residencia fiscal

Fiscal residence determined by physical presence, economic interests or family

A worker residing in Germany and working in Switzerland asks whether they must tax their worldwide income in Spain. The DGT explains that residence depends on physical presence, economic interests or family ties in Spain, and how to resolve conflicts with the Swiss double taxation agreement.

The question raised

Taxation as a resident or as a non-resident in Spain in 2013 and for as long as this situation lasts.

The DGT's ruling

Tax residence in Spain is determined by staying for more than 183 days, the center of economic interests, or the residence of the family (spouse and children), the latter being a legal presumption. In the event of a conflict of residence with another State, the rules of the Double Taxation Convention shall apply, prioritizing the permanent home or the center of vital interests. If a resident, the individual is taxed on worldwide income; if a non-resident, only on income from Spanish sources.

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