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The applicant asks whether they will be considered a tax resident in Spain if their spouse and child reside there permanently while they live in Germany. The DGT explains that residency is determined by duration of stay, the centre of economic interests, or the habitual residence of a spouse and minor children.
Question posed: Tax residence of the taxpayer as of 2018, in which his wife and son would reside permanently in Spain.
La residencia fiscal se determina por la permanencia más de 183 días en territorio español o por radicar en España el núcleo principal de actividades o intereses económicos. Existe una presunción de residencia en España si residen habitualmente en el país el cónyuge no separado legalmente y los hijos menores dependientes. En caso de conflicto de residencia, se aplicarán las reglas del Convenio entre España y Alemania.
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