Skip to content
V0195-21 ·8 February 2021 ·consulta-vinculante Medium impact
Tax

Fiscal residency determined by presence of over 183 days or economic interest centre

A taxpayer asks whether they are a Spanish tax resident after moving to work in France in June 2019. The DGT explains that tax residency depends on meeting either the presence or economic activities criteria in Spain, and on the application of the double taxation treaty with France in case of dual residency.

In 6 key points

Lifecycle

2021-02-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact