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V1838-17 ·12 July 2017 ·consulta-vinculante Medium impact
FISCAL

Tax residency in Spain is determined annually and may require worldwide income taxation

The taxpayer asks about their tax residency after moving to work in Luxembourg and living in Belgium, while their family remains in Spain. The DGT explains that residency is determined on full fiscal periods and that if residency in another country is not proven, worldwide income will be taxable in Spain.

In 6 key points

Lifecycle

2017-07-12PublishedPublished 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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