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V1223-22 ·31 May 2022 ·consulta-vinculante Medium impact
Tax

Fiscal residence depends on physical presence, economic interests or US double taxation treaty

A teacher based in the US as a visiting professor consults on their tax residence for 2022. The DGT explains that residence is determined by physical presence exceeding 183 days, the economic interest centre, or the double taxation treaty tie-breaker rules.

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2022-05-31PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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