List at least three criteria that can be used to help determine a person's place of residence according to GM1 SPA.GEN.100(a).

Criteria include: (a) the duration of a person's presence on the territory of the countries concerned; (b) the person's family status and ties; (c) the person's housing situation and how permanent it is; (d) the place where the person pursues professional or non-profit activities; (e) the characteristics of the person's professional activity; and (f) the Member State where the person resides for taxation purposes.

Does the 'place where the operator resides' concept apply to legal entities or natural persons?

It mainly concerns a natural person.

Is the Member State where a person resides for taxation purposes a relevant factor in determining residence?

Yes, the Member State where the person resides for taxation purposes is one of the criteria listed.

What does the guidance say about using family status and ties in determining residence?

The person's family status and ties are listed as a criterion that can be used to help determine a person's place of residence.

Does the guidance mention the person's housing situation as a factor?

Yes, the person's housing situation and how permanent it is is listed as a criterion.

What is the purpose of the criteria listed in GM1 SPA.GEN.100(a)?

The criteria are used to help determine a person's place of residence.

What does the guidance say about the characteristics of a person's professional activity?

The characteristics of the person's professional activity are listed as a criterion for determining residence.

Are the criteria listed in GM1 SPA.GEN.100(a) exhaustive?

The text says 'Several criteria can be used' and lists examples, indicating they are not exhaustive.

What is the significance of the phrase 'mainly concerns a natural person' in the context of the regulation?

It clarifies that the concept of 'place where the operator resides' primarily applies to natural persons, not legal entities.

How does the guidance suggest using the criteria in practice?

The criteria are used to help determine a person's place of residence, but the text does not specify a weighting or order.

Is there any mention of an applicability date in GM1 SPA.GEN.100(a)?

No, the section does not state an applicability date.

GM1 SPA.GEN.100(a) Competent authority

Q: What is the primary concept of 'place where the operator resides' under Regulation (EU) No 965/2012?

The concept of 'place where the operator resides' mainly concerns a natural person.

Q: Can the duration of presence in a country be used as a criterion for determining residence?

Yes, the duration of a person's presence on the territory of the countries concerned is one of the criteria listed.

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GM1 SPA.GEN.100(a) Competent authority

ED Decision 2025/010/R

DETERMINING THE PLACE WHERE AN OPERATOR RESIDES

For the purpose of Regulation (EU) No 965/2012, the concept of ‘place where the operator resides’ mainly concerns a natural person.

The place where the operator resides is the place where the operator complies with his or her tax obligations.

Several criteria can be used to help determining a person’s place of residence. These include, for example:

(a) the duration of a person’s presence on the territory of the countries concerned;

(b) the person’s family status and ties;

(d) the place where the person pursues professional or non-profit activities;

(e) the characteristics of the person’s professional activity; and

(f) the Member State where the person resides for taxation purposes.

Details

Source-Title: GM1 SPA.GEN.100(a) Competent authority View latest amendments

Erulesid: ERULES-1963177438-15074 Compare versions

Domain: Air operations

Amendedby: Issue 1, Amendment 16

Applicabilitydate: 9 July, 2025

Entryintoforcedate: 9 July, 2025

Regulatorysource: ED Decision 2025/010/R Navigate

Regulatorysubject: Part-SPA

Typeofcontent: GM to IR (Guidance material to implementing rule)

Parentir: SPA.GEN.100 Competent authority

Origin: EASA

Category: EAR