Skip to content
V0348-17 ·9 February 2017 ·consulta-vinculante Medium impact
Tax

Tax residency determined by economic interests or presence, not divisible

A person who moves to Spain and then works abroad asks whether they are a tax resident and when to file Form 720. The DGT explains that tax residency depends on meeting the criteria in Article 9.1 of the Personal Income Tax Law and that the tax period is the full calendar year.

In 6 key points

Lifecycle

2017-02-09PublishedPublished 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