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V1634-14 ·25 June 2014 ·consulta-vinculante Medium impact
Tax

Tax residency in Spain depends on presence, economic interests or family ties

A worker relocated to Turkey for more than 183 days asks whether they retain Spanish tax residency. The DGT explains that tax residency is determined by presence in Spanish territory, economic interests or family residence, and if there is a conflict with Turkey, the Double Taxation Avoidance Agreement applies.

In 6 key points

How it affects those involved

Individuals working abroad may retain Spanish tax residency based on presence, economic ties or family connections, with the Double Taxation Agreement resolving conflicts.

Lifecycle

2014-06-25PublishedPublished 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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