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V0862-21 ·13 April 2021 ·consulta-vinculante Medium impact
Tax

Days spent in Spain due to COVID-19 border closures count for tax residency, but double taxation treaty may avoid residence status

A resident in Morocco asks whether days spent in Spain due to COVID-19 border closures should count toward the 183-day fiscal residency threshold. The DGT confirms these days do count under Spanish law, but the Double Taxation Treaty may prevent Spain from considering them as tax-resident.

In 6 key points

How it affects those involved

Residents from outside Spain who spent time in the country due to pandemic-related border closures may still be subject to Spanish tax rules, but the Double Taxation Treaty could prevent them from being classified as tax residents in Spain.

Lifecycle

2021-04-13PublishedPublished 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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