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V1389-21 ·13 May 2021 ·consulta-vinculante Medium impact
Tax

Tax residency in Spain determined by physical presence, economic interests or family ties

A worker planning to move to Austria asked whether she would remain a tax resident in Spain. The DGT explains that tax residency depends on physical presence, economic base or family residence, and a residency conflict is resolved through the Double Taxation Agreement.

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Lifecycle

2021-05-13PublishedPublished 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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