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V1341-24 ·7 June 2024 ·consulta-vinculante Medium impact
Tax

Tax residency in Spain depends on physical presence or economic interest centre

The consultant asks whether they can be taxed abroad after residing there for more than 184 days and whether foreign social contributions are deductible. The DGT explains that tax residency is determined by physical presence or the centre of economic interests, and foreign public contributions may be deductible if they meet correlation and justification requirements.

In 6 key points

Lifecycle

2024-06-07PublishedPublished 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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