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V2797-14 17 October 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia fiscal

Tax residency in Spain determined by presence, economic interests or family residence

A worker moves to Panama with his family after an initial solo period and seeks to determine his Spanish tax residency for 2013. The DGT states that he will be considered a resident if he stays for more than 183 days or if his family's main residence is in Spain, unless he can prove foreign tax residency.

The question raised

Tax residence of the taxpayer during the 2013 tax period.

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