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V2045-20 ·22 June 2020 ·consulta-vinculante Medium impact
Tax

Residence tax determined by presence or economic activities; exemption requires habitual home and reinvestment

A French retiree enquires about his Spanish tax residence and the possibility of exemption upon selling his home. The DGT explains that tax residence depends on presence of over 183 days or economic interest centre, and that exemption by reinvestment requires both properties to be habitual homes and reinvestment periods to be met.

In 6 key points

Lifecycle

2020-06-22PublishedPublished 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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