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The consultant asks when fiscal residence in Spain is acquired after multiple periods of stay on a student visa. The DGT explains that residence depends on meeting the criteria in Article 9 of the IRPF Law, and that holding a Community card is irrelevant for this purpose.
Question posed: At what point does the consultant obtain tax residence in Spain.
Tax residence is determined pursuant to Article 9.1 of the Personal Income Tax Law (LIRPF), based on staying for more than 183 days in a calendar year or on the fact that the core of activities or economic interests is located in Spain. If residence criteria are met in both countries, the Double Taxation Convention must be applied to resolve the conflict. Residence is determined by full tax periods (calendar year) and may change from one fiscal year to another.
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