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V2654-14 7 October 2014 · SG de Fiscalidad Internacional Criterion in force
IRPF · residencia fiscal

Tax residency in Spain determined by presence, economic interests or Portugal double taxation treaty

Inquiries arise about whether taxpayers must meet Spanish tax obligations in 2013 after moving their residence to Portugal. The DGT clarifies that tax residency is determined by presence of over 183 days, the centre of economic interests, or the rules of the double taxation treaty.

The question raised

The consultants request information regarding whether they are subject to Spanish legislation with respect to the fulfillment of their tax obligations during the 2013 fiscal year.

The DGT's ruling

Tax residence in Spain is determined by staying for more than 183 days in a calendar year or by having the core of activities or economic interests within Spanish territory. If a conflict of residence exists, the Convention between Spain and Portugal must be applied, which prioritizes the permanent home and the center of vital interests. To apply the Convention, it is necessary to certify tax residence in Portugal through a certificate issued by the competent authority of said country.

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