Skip to content
V0976-14 ·7 April 2014 ·consulta-vinculante Medium impact
Tax

Tax residency determined by presence, economic interests or family residence

A taxpayer asks whether they will be tax resident in Spain working three days in France and two days working remotely in Spain. The DGT responds that, meeting the criteria of presence and maintaining their family and property in Spain, they will be subject to tax on their worldwide income.

In 6 key points

Lifecycle

2014-04-07PublishedPublished 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