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A university has requested a ruling regarding the tax residence of researchers hired to undertake stays abroad. The DGT has responded that, if they do not provide proof of tax residence in another country, they will continue to be considered residents in Spain and will be taxed on their worldwide income.
Question posed: Tax residence of the hired persons, taking into account that, by virtue of the employment contracts they sign, they spend more than 183 days, during the years 2014 and 2015, outside of Spanish territory.
Tax residence is determined by staying in Spain for more than 183 days or by having the core of economic interests within the national territory. Absences to work abroad are counted as presence in Spain, unless the worker proves tax residence in another country. If they are found to be non-residents, they will only be taxed in Spain on income from Spanish sources, which is not the case if the work is performed entirely abroad.
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