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V1725-21 ·3 June 2021 ·consulta-vinculante Medium impact
Tax

Tax residency in Spain determined by physical presence or economic interest centre

A taxpayer working for an international organisation in the Netherlands asks whether they retain Spanish tax residency. The DGT explains that tax residency depends on physical presence (over 183 days) or the location of the centre of economic activities or interests.

In 5 key points

Lifecycle

2021-06-03PublishedPublished 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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