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V0792-23 ·3 April 2023 ·consulta-vinculante Medium impact
Tax

Residency tax presumed in Spain if spouse and minor children reside habitually there

A German citizen asks whether his tax residency will be Spanish if his family moves permanently to Spain. The DGT explains that there is a presumption of Spanish tax residency when spouse and minor children reside habitually in the country.

In 6 key points

Lifecycle

2023-04-03PublishedPublished 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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