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V1165-19 ·28 May 2019 ·consulta-vinculante Medium impact
Tax

Fiscal residence depends on presence in Spain or on economic activities and interests being located here

The consultant asks about their tax residence in Spain, having a spouse in Turkey and property there. The DGT explains that tax residence is determined by staying in Spain for more than 183 days or by having the centre of economic activities or interests in Spain.

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2019-05-28PublishedPublished 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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