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V2868-15 5 October 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia fiscal

Tax residency in Spain depends on stay exceeding 183 days or economic interest centre

The DGT clarifies that tax residency is determined by presence in Spain or by the economic interest centre.

The question raised

Whether they are a taxpayer of the Personal Income Tax and, as such, are obliged to file a tax return.

The DGT's ruling

A natural person is a tax resident in Spain if they remain in Spanish territory for more than 183 days during the calendar year, counting sporadic absences unless residence in another country is proven. One is also a resident if the core or base of their economic activities or interests is located in Spain. In the event of being a resident, worldwide income shall be taxed.

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