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V1166-18 ·8 May 2018 ·consulta-vinculante Medium impact
Tax

Staying over 183 days in Spain may determine tax residency

The consultant asks whether exceeding 183 days in Spain automatically makes them a tax resident. The DGT explains that tax residency is determined by several criteria under the Internal Revenue Law and that, in case of conflict with another country, the corresponding Double Taxation Agreement will apply.

In 6 key points

Lifecycle

2018-05-08PublishedPublished 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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