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V0269-23 ·15 February 2023 ·consulta-vinculante Medium impact
Tax

Tax residency determined by economic presence, not municipal register

A Belgian resident asks whether remaining on the municipal register after stays in El Hierro affects their tax residency. The DGT responds that tax residency is determined by continuous presence of over 183 days or by the economic interest centre, under the LIRPF.

In 6 key points

Lifecycle

2023-02-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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