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V1774-15 ·5 June 2015 ·consulta-vinculante Medium impact
Tax

Tax residency in Spain depends on whether economic activities or interests are based in Spain

A Maltese taxpayer asks whether they will become a Spanish tax resident when their spouse and daughter move to Spain. The DGT states that, as long as they can prove residency in Malta, they will only be considered a Spanish tax resident if their economic activities or interests are based in Spain.

In 6 key points

Lifecycle

2015-06-05PublishedPublished 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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