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V2025-21 ·7 July 2021 ·consulta-vinculante Medium impact
Tax

Fiscal residency in Spain determined by presence of over 183 days or economic interest centre

A citizen with dual Spanish and Mexican nationality seeks to determine their Spanish tax residency for temporary study. The DGT explains that residency is determined by staying in Spain for more than 183 days, although the Spain-Mexico double taxation treaty may resolve residency conflicts.

In 6 key points

How it affects those involved

Tax residency rules for individuals with dual nationality are clarified, with emphasis on the 183-day presence threshold and the role of bilateral tax treaties in resolving conflicts.

Lifecycle

2021-07-07PublishedPublished 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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