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V0595-15 ·16 February 2015 ·consulta-vinculante Medium impact
Tax

Tax residency in Spain depends on 183-day stay, economic interests or family residence

A French citizen working for an American company under a French contract asks about their Spanish tax situation. The DGT explains that they will be tax resident if they stay in Spain for more than 183 days or if their family resides there.

In 6 key points

Lifecycle

2015-02-16PublishedPublished 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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