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V1537-14 ·11 June 2014 ·consulta-vinculante Medium impact
Tax

German spouses' tax residency and lifetime income taxation in Spain

A German couple consults on their Spanish tax residency and the taxation of German lifetime income. The DGT determines that, having spent over 183 days in Spain, they are tax residents and must pay tax on their worldwide income.

In 6 key points

Lifecycle

2014-06-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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