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V1213-16 ·28 March 2016 ·consulta-vinculante Medium impact
Tax

Tax residency determined by physical presence or economic activity centre

The consultant asks whether they will be tax resident in Spain after moving to another country for work. The DGT responds that tax residency depends on physical presence or the location of the centre of their economic activities or interests.

In 6 key points

Lifecycle

2016-03-28PublishedPublished 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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