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V2057-15 ·1 July 2015 ·consulta-vinculante Medium impact
Tax

Fiscal residency in Spain maintained without foreign residency proof

A retired former public employee who moved to Colombia asks whether he should pay income tax under IRPF or the Tax on Non-Residents. The DGT responds that, as long as foreign fiscal residency is not proven, his absences are considered sporadic and he remains a fiscal resident in Spain.

In 6 key points

How it affects those involved

Residents may remain subject to Spanish tax if foreign residency is not established, even with temporary absences.

Lifecycle

2015-07-01PublishedPublished 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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