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V1704-19 ·9 July 2019 ·consulta-vinculante Medium impact
Tax

Tax residency depends on presence, economic interests or family residence

The consultant asks about their tax residency in Spain. The DGT explains that it is determined by staying for more than 183 days, economic interest base, or the habitual residence of spouse and minor children.

In 6 key points

Lifecycle

2019-07-09PublishedPublished 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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