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V3511-16 26 July 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia fiscal

Fiscal residency determined by 183-day stay or economic interest centre

British citizens consult their tax situation when planning to reside in Spain for more than 183 days annually. The DGT explains how to determine residency, resolve residency conflicts with the UK, and how their income will be taxed.

The question raised

Question posed: Tax residence of the applicants and documentary evidence.

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