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V2869-19 17 October 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia fiscal

Fiscal residence in Spain determined by presence or economic activities

The consultant asks whether they must declare as non-resident after spending over 168 days in Canada working. The DGT explains that residence is determined by presence in Spain or by economic activities, and a residence conflict with Canada is resolved through the Double Taxation Agreement.

The question raised

Question posed: In view of the obligation to file an income tax return in Spain, the question is raised whether one must declare as a non-tax resident in Spain.

The DGT's ruling

One is a tax resident in Spain if one remains in Spanish territory for more than 183 days or if the main center of activities or economic interests is located in Spain. In the event of a conflict of residence with Canada, paragraph 2 of article 4 of the Convention between both countries shall apply to determine residence. If residence is determined to be in Spain, taxation is based on worldwide income; if residence is determined to be in Canada, taxation in Spain applies only to income from Spanish sources.

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What is published here, applied to a company or a specific case. The first meeting is free.

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