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V0803-15 ·13 March 2015 ·consulta-vinculante Medium impact
Tax

Determination of tax residency in Spain and autonomous community

A consultant planning to move from Mexico to Madrid and opt for the special LIRPF regime asks whether they will be tax resident in Spain and in which autonomous community. The DGT responds that residing in Spain for more than 183 days in a calendar year establishes tax residency in Spain and in the autonomous community where their habitual residence is located.

In 6 key points

How it affects those involved

Tax residents in Spain are subject to Spanish tax obligations based on their habitual residence and economic interests.

Lifecycle

2015-03-13PublishedPublished 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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