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V1388-17 ·5 June 2017 ·consulta-vinculante Medium impact
Tax

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

A Belgian citizen with an apartment in Spain and annual stays of 4 to 6 weeks asks whether they are a tax resident. The DGT explains that tax residency is determined by physical presence, the economic centre of activities, or the family's residence.

In 6 key points

Lifecycle

2017-06-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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