B Law & Tax
30 May 2023

Tax advisor: Personal Income Tax applicable in case of a taxpayer changing region in 2022

One of the questions that may arise for taxpayers is to determine which regional level of Personal Income Tax they should be subject to if they have changed their residence region during the year 2022. In order to know how to apply the tax, several criteria must be paid attention to.

The first critera to take into account is the permanence criterion. According to this criterion, the taxpayer is considered resident in the autonomous community in which he/she has spent the greatest number of days during the year. In addition, it is presumed that, unless proven otherwise, the person resides in the territory of the autonomous community where his or her habitual residence is located.

The second criteria is that of the principal center of interests. If it is not possible to determine the residence according to the previous criterion, it will be considered that the taxpayer resides in the autonomous community where he has his main center of interests. This means that the territory where the taxpayer has obtained most of the Personal Income Tax taxable income will be taken into account.

There is also a third criterion, which is “the last residence declared for Personal Income Tax purposes”. In the event that the previous criteria cannot be applied, the person is considered to be resident in the territory where his last declared residence for personal income tax purposes is located.

Finally, when a person is considered resident in Spanish territory by presumption, i.e., due to the fact that his/her spouse is not legally separated and his/her dependent minor children habitually reside in Spain, such person will be considered resident in the autonomous community where they habitually reside.

B Law & Tax International Tax & Legal Advisors.


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