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V3587-15 18 November 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia fiscal

Tax residence in Spain is maintained if residence abroad is not proven or if the family resides in Spain

A taxpayer who will work in Bolivia but keeps their family in Spain asks whether they will lose their tax residence. The DGT responds that they will remain a tax resident in Spain if they do not prove their residence in Bolivia or if the presumption applies due to the residence of their spouse and children.

The question raised

Question posed: Tax residence of the taxpayer in the event that they are in Bolivia for more than 183 days.

The DGT's ruling

Tax residence is determined by staying in Spain for more than 183 days or by having the core of economic interests in Spanish territory. There is a presumption of residence in Spain if the spouse and minor children habitually reside in the country. If the taxpayer is a tax resident in Spain, they may apply the exemption for work performed abroad if they meet the requirements of Article 7.p) of the LIRPF.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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