Skip to content
V0380-21 ·25 February 2021 ·consulta-vinculante Medium impact
Tax

Tax residence for individuals is their habitual residence, unless primary economic activities are carried out elsewhere

A worker who rented a property in Granada for professional reasons inquired whether they could maintain their tax residence in Madrid. The DGT ruled that tax residence is determined by habitual residence, unless the individual's primary economic activities are conducted in a different location.

In 6 key points

Lifecycle

2021-02-25PublishedPublished 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