Skip to content
V0480-17 ·23 February 2017 ·consulta-vinculante Medium impact
Tax

Tax residency in Spain depends on physical presence, economic activities or family residence

A Mauritanian citizen asks whether he is tax resident in Spain if his family moves there but he remains in Mauritania for more than 183 days. The DGT states he will not be considered a resident if he can prove his residence in Mauritania, unless his economic centre of activities is in Spain.

In 6 key points

Lifecycle

2017-02-23PublishedPublished 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