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V1330-22 ·10 June 2022 ·consulta-vinculante Medium impact
Tax

Tax residency determined by physical presence or economic activities in Spain

The DGT clarifies that tax residency is determined by physical presence in Spain for more than 183 days or by having a economic activity base in Spain.

In 5 key points

Lifecycle

2022-06-10PublishedPublished 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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