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V0585-14 ·6 March 2014 ·consulta-vinculante Medium impact
Tax

Tax residency and income taxation after moving to the UK

A taxpayer moving to the UK in April 2013 asks about their tax residency and income taxation. The DGT explains that residency depends on meeting either the criteria of permanence or economic interests, and how the Double Taxation Agreement regulates income earned in both countries.

In 6 key points

How it affects those involved

Taxpayers relocating to the UK must assess their residency based on permanence or economic interests, and income tax rules are governed by the Double Taxation Agreement.

Lifecycle

2014-03-06PublishedPublished 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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