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V4006-15 15 December 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia fiscal

Tax residency in Spain determined by physical presence, economic interests or family presumption

A Swiss executive asks whether his tax residency is Spanish after his family returns to Spain. The DGT explains that residency depends on physical presence, the economic centre of interests, or the family's residency, allowing contrary evidence.

The question raised

Tax residence of the taxpayer.

The DGT's ruling

Tax residence is determined by staying in Spain for more than 183 days, unless residence in another country is proven. One is also considered a resident if the core of economic activities or interests is located in Spain. There is a presumption of residence if the spouse and minor children reside in Spain, although this admits evidence to the contrary.

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