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V0403-15 ·2 February 2015 ·consulta-vinculante Medium impact
Tax

Tax residency determined by presence or centre of activities and double taxation treaties

A researcher asks about her tax residency in Spain and exemptions for working in France and the US. The tax authority replies that residency depends on presence or centre of economic activities, and international treaties can resolve residency conflicts.

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2015-02-02PublishedPublished 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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