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A natural person is understood to
be a tax resident in Spain when any of the following circumstances
arise:
- Remaining in Spain for more than
183 days during the calendar year. To determine this period of stay, his
sporadic absences shall be calculated, except if he accredits tax residence in
another country. In the case of countries or territories classified as a tax
haven, the Tax Authorities may require proof that the person has remained more
than 183 days of the calendar year in that tax haven.
- Basing the core business or base
for this activities or economic interests in Spain, directly or
indirectly.
Except if proof to the contrary is
provided, the tax payer will also be presumed to have his normal place of abode
in Spain when, according to the above criteria, his spouse from whom he is not
legally separated and minor children dependent on him are resident in
Spain.
Moreover, natural persons who are
Spanish nationals who accredit their new residence in a tax haven shall continue
to be taxpayers of Personal Income Tax (I.R.P.F.), in the tax period during
which the change of residence takes place, as well as in the following four tax
periods.
A natural person shall be resident
or non resident for the whole tax year, as the change of residence does not
interrupt the tax period.
Accreditation
of tax residence
A
person may have a resident's permit or administrative residence in a State and
not be considered a tax resident there. In order to be a tax resident of a
specific State, the person must be subject to taxation there for his worldwide
rent. Tax residence is accredited by means of a certificate issued by the
competent Tax Authorities of the country concerned. The term of validity of said
certificates will last one year.
Special
cases
Natural persons who are Spanish
nationals, their non legally separated spouses and minor children shall be
considered taxpayers for the purposes of Personal Income Tax (I.R.P.F.), when
resident abroad, due to their status as:
- members of Spanish Diplomatic
Missions;
- members of Spanish Consular
Offices;
- holders of offices or employment
by the Spanish State as members of the permanent delegations and representations
accredited before International Bodies abroad;
- civil servants on active service
with an office or public post abroad.
However, these cases shall not be
applicable when the people listed above are not civil servants on active service
or holders of an office or public post and had their usual place of abode abroad
prior to acquiring any status aforementioned.
On the other hand, for the purposes
of reciprocity, foreign nationals who have their usual place of abode due to
their status as members of foreign Diplomatic or Consular Missions in Spain,
members of International Bodies located in Spain, etc., shall be payers of Non
Resident Income Tax (I.R.N.R.) and not of Personal Income Tax
(I.R.P.F.).
Residence in the
Conventions
In all the conventions subscribed
by Spain, in order to define a person as a resident in a State, remission is
made to the internal legislation of each State. Considering that each State may
establish different criteria, two States may coincide in considering a person
resident.
In these cases, the conventions establish, in general terms,
the following criteria to avoid a person being considered resident in both
States:
- Residence shall be in the State
where a permanent home is available.
- If a permanent home is available
in two states, he shall be considered a resident of the State where he has the
closest personal and financial relations (centre of vital interests).
- If it cannot be determined in this
manner, he shall be considered a resident of the State where he usually
lives.
- If he usually lives in both
States, or does not either of them, he shall be considered a resident of those
of which he is a national.
- If, lastly, a national of both
States, or neither, the competent authorities shall decide on the case by common
agreement.
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