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V1327-23 ·18 May 2023 ·consulta-vinculante Medium impact
FISCAL

Fiscal residence determined by presence, activity base or family nucleus; German double taxation treaty applies in case of conflict

A taxpayer asks which country they should tax in after living in Germany and moving to Spain in 2022. The DGT explains that Spanish fiscal residence depends on presence, activity base or family residence, and the double taxation treaty with Germany applies in case of conflict.

In 6 key points

Lifecycle

2023-05-18PublishedPublished 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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