Skip to content
V0902-18 ·9 April 2018 ·consulta-vinculante Medium impact
Tax

Fiscal residence determined by presence, economic interests or family residence

A taxpayer asks whether they are a tax resident in Spain after living abroad for more than 183 days in 2017, while their family resided in Spain. The DGT explains that residence depends on presence, the economic base of activities or the habitual residence of spouse and minor children.

In 6 key points

Lifecycle

2018-04-09PublishedPublished 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