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V1720-15 ·2 June 2015 ·consulta-vinculante Medium impact
Tax

Tax residency in Spain determined by physical presence or economic activities

A sole worker and manager asks whether they will be non-resident after moving to Indonesia. The DGT explains that residency is determined by physical presence of more than 183 days or by having the economic activity centre in Spain.

In 6 key points

Lifecycle

2015-06-02PublishedPublished 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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