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V0576-14 ·5 March 2014 ·consulta-vinculante Medium impact
Tax

Fiscal residency in Spain maintained without proving residency in destination country

A consultant moving to Singapore on a scholarship asks whether they remain subject to Spanish personal income tax. The DGT confirms that if they do not establish fiscal residency in Singapore, they will remain a Spanish tax resident and will be liable for worldwide income tax.

In 6 key points

Lifecycle

2014-03-05PublishedPublished 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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