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V1270-25 ·10 July 2025 ·consulta-vinculante Low impact
Tax

Tax residency in Spain determined by physical presence, economic interests or spouse's residency

A Brazilian national retired and asks whether he will lose his Spanish tax residency if he moves to Brazil for more than half the year, leaving his family in Spain. The DGT explains that tax residency is determined by physical presence, the economic interest centre or the presumption of spouse's residency.

In 6 key points

How it affects those involved

Individuals with significant ties to Spain through family or economic interests may retain tax residency despite temporary absences.

Lifecycle

2025-07-10PublishedPublished 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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