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V0534-17 ·2 March 2017 ·consulta-vinculante Medium impact
Tax

Tax residency in Spain determined by physical presence or economic interest centre

A couple who moved to the United States asks whether they are tax residents in Spain or in the U.S. The DGT explains that Spanish tax residency depends on physical presence or economic activity base, and potential tax residency conflicts are resolved through the Double Taxation Avoidance Agreement.

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2017-03-02PublishedPublished 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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