Skip to content
V0630-14 ·7 March 2014 ·consulta-vinculante Medium impact
Tax

Tax residency in Spain determined by presence, economic interests or family

A Russian and Seychelles citizen asks whether annual stays of two to three months in Spain make them tax residents. The DGT explains that tax residency is determined by presence (over 183 days), economic interests or family residency, and that having a residence permit does not imply tax residency.

In 6 key points

Lifecycle

2014-03-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact