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V0615-23 ·15 March 2023 ·consulta-vinculante Medium impact
Tax

Fiscal residency determined by presence, economic interests or vital interests under the double taxation treaty

A Danish citizen residing over 183 days in Spain and owning property in Spain and the UK seeks clarification on her tax residency. The DGT states that although she meets the Spain residency threshold, as a UK resident too, the Double Taxation Treaty applies to avoid double taxation.

In 6 key points

How it affects those involved

Residents with multiple country ties must comply with bilateral tax treaties to avoid double taxation, particularly when meeting the 183-day presence threshold.

Lifecycle

2023-03-15PublishedPublished 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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