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V0346-15 ·30 January 2015 ·consulta-vinculante Medium impact
Tax

Having a residence permit under Law 14/2013 does not automatically imply fiscal residence in Spain

The DGT responds that fiscal residence is determined by the criteria in Article 9.1 of the IRPF Law, not by the grant of administrative residence permits.

In 5 key points

Lifecycle

2015-01-30PublishedPublished 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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