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V0468-22 ·10 March 2022 ·consulta-vinculante Medium impact
Tax

Tax residency remains in Spain if no foreign residency is proven after occasional absences

A worker accompanying a family on international trips asks whether they are tax resident in Spain. The DGT responds that if no foreign tax residency is proven, they are considered tax resident in Spain due to occasional absences.

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Lifecycle

2022-03-10PublishedPublished 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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