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V0754-21 ·30 March 2021 ·consulta-vinculante Medium impact
Tax

You are a Spanish tax resident if you spend more than 183 days in Spain during the calendar year

A taxpayer with dual Spanish and US nationality asks about the maximum stay in Spain to avoid tax residency. The DGT explains that residency is determined by spending over 183 days or by having economic interests centered in Spain, noting that residency conflicts are resolved through the double taxation treaty with the United States.

In 6 key points

How it affects those involved

Taxpayers with dual nationality must assess their stay in Spain and economic ties to determine residency status, with the US-Spain double taxation treaty providing a resolution mechanism for conflicting residency claims.

Lifecycle

2021-03-30PublishedPublished 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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