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V1374-15 ·30 April 2015 ·consulta-vinculante Medium impact
Tax

Tax treatment of Spanish workers relocated to UK depends on fiscal residency and physical presence

A company asks about the tax treatment of two workers moved to the UK. The DGT explains that taxation will depend on whether they retain their fiscal residency in Spain and whether their stay in the UK exceeds 183 days.

In 6 key points

How it affects those involved

The tax liability of Spanish workers relocated to the UK is determined by their fiscal residency status and the number of days spent in the UK.

Lifecycle

2015-04-30PublishedPublished 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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