Skip to content
V0953-14 ·3 April 2014 ·consulta-vinculante Medium impact
Tax

Tax residency determined by presence or economic interests, may conflict with UK

A Spanish citizen resident in the UK asks how to tax their worldwide income and employment earnings. The DGT explains that Spanish tax residency depends on presence (over 183 days) or economic interests, and in case of conflict, the Double Taxation Agreement applies.

In 6 key points

Lifecycle

2014-04-03PublishedPublished 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