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V3191-15 21 October 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia fiscal

Tax residency in Spain determined by physical presence or economic interests

A taxpayer asks whether their tax residency in Spain is maintained after relocating their habitual residence and that of their minor daughter to the UK. The DGT explains that tax residency is determined by physical presence, economic activities, or family residence.

The question raised

Question raised: Tax residence of the taxpayer in 2015 and subsequent years.

The DGT's ruling

Tax residence is determined by staying in Spanish territory for more than 183 days or by having the core of economic activities or interests located in Spain. Absences are computed as sporadic unless tax residence in another country is proven. There is a presumption of residence in Spain if the spouse, not legally separated, and dependent minor children habitually reside in the country. In the event of a conflict of residence, the Double Taxation Convention between Spain and the United Kingdom shall apply.

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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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