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V3404-20 24 November 2020 · SG de Fiscalidad Internacional Criterion in force
IRPF · residencia fiscal

Staying in Spain over 183 days may trigger fiscal residency without proof of residency in another country

A Kuwaiti resident intending to obtain non-remunerative residency in Spain asks whether staying over 183 days can avoid Spanish fiscal residency. The DGT explains that exceeding 183 days triggers fiscal residency unless residency in another country is proven or the Double Taxation Agreement applies.

The question raised

Question posed: It is asked whether the taxpayer can reside in Spain for more than 183 days while maintaining tax residence in Kuwait and whether, in the event that they have to remain in Spain for less than 183 days, this period must be registered continuously.

The DGT's ruling

Tax residence in Spain is determined by staying for more than 183 days in a calendar year, counting sporadic absences unless tax residence in another country is proven. If residence criteria are met in both States, the tie-breaker rules of the Convention between Spain and Kuwait shall apply. In the event of being a resident in both countries according to the Convention, the matter shall be resolved through the criteria of permanent home, center of vital interests, or habitual residence.

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