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V3355-14 22 December 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia fiscal

Fiscal residency determined by stay of over 183 days or economic interest base

A consultant asks whether they are a Spanish tax resident after working for an international organisation in the USA. The DGT explains that tax residency depends on staying in Spain for more than 183 days or having an economic interest base here, and that in the absence of a US residency certificate, other evidence may be considered.

The question raised

Whether the consultant holds the status of a resident in Spain during the 2012 fiscal year for the purposes of their consideration as a taxpayer of Personal Income Tax.

The DGT's ruling

Tax residence is established if one remains in Spain for more than 183 days or if the core of economic activities is located in Spanish territory. Regarding the permanence criterion, sporadic absences are counted unless tax residence in another country is proven. If a certificate of tax residence is not available, the Administration may assess other means of evidence, such as the departure date or the employment contract.

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