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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A German lawyer with a spouse resident in Spain asks whether he is tax-resident in Spain. The DGT explains that tax residency is determined by physical presence of over 183 days, having an activity base in Spain, or by presumption of residency if the spouse resides habitually in Spanish territory.
Individuals with spouses residing in Spain may be subject to Spanish tax residency based on presence, activity base, or spouse's habitual residence.
The tax team reviews your specific situation.
Partner-attended · reply within 24 business hours
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