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V3492-15 12 November 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia fiscal

Fiscal residency in Spain maintained without proof of foreign residence

A researcher asks about her tax situation after signing a contract with a Spanish university for overseas stays. The DGT explains that she will remain a fiscal resident in Spain if she does not prove residency in another country, and her remuneration is considered income from employment.

The question raised

Taxation of employment income derived from the contract and the applicable withholding rate.

The DGT's ruling

A person is a tax resident in Spain if they remain in Spanish territory for more than 183 days or if their main center of activities or economic interests is located in Spain. If tax residence is maintained in Spain, worldwide income must be taxed. Remuneration derived from the research contract is considered employment income subject to Personal Income Tax (IRPF) withholding regulations.

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