Skip to content
V2083-14 ·30 July 2014 ·consulta-vinculante Medium impact
Tax

Fiscal residency in Spain depends on 183-day presence or economic interest base

A worker temporarily stationed in Ecuador asks whether he remains a Spanish tax resident. The DGT explains that he will be considered a resident if he spends more than 183 days in Spain or if his economic activity base remains there, unless he proves residency in Ecuador or a double taxation treaty applies.

In 6 key points

Lifecycle

2014-07-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact