Skip to content
V0442-23 ·27 February 2023 ·consulta-vinculante Medium impact
Tax

Staying over 183 days in Spain may determine tax residency

An independent Ukrainian professional working remotely from Spain asks whether their stay counts for tax residency. The DGT explains that if they remain in Spain for more than 183 days in a calendar year, they could be considered a tax resident in Spain, which might create a tax residency conflict with Ukraine.

In 6 key points

How it affects those involved

Residents may face tax residency conflicts if they stay in Spain for over 183 days in a calendar year, potentially triggering double taxation issues unless a double taxation treaty applies.

Lifecycle

2023-02-27PublishedPublished 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