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V3202-20 27 October 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia fiscal

Tax residency determined by physical presence, economic activities or double taxation treaties

A researcher with postdoctoral fellowships in the U.S. and a contract with a Spanish state agency inquires about their tax residency. The DGT explains that residency is determined by physical presence of over 183 days or by the economic activity centre, and potential conflicts are resolved through the Double Taxation Avoidance Agreement.

The question raised

Tax residence of the taxpayer in the tax periods 2020 and 2021.

The DGT's ruling

Tax residence is determined by staying in Spain for more than 183 days or by having the core of activities or economic interests in Spanish territory. An absence for the purpose of a scholarship exceeding 183 days is not considered sporadic. In the event of a conflict of residence with the USA, the rules of the Double Taxation Convention shall apply.

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