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V2084-18 ·16 July 2018 ·consulta-vinculante Medium impact
FISCAL

Spouse and minor children's habitual residence creates a fiscal residency presumption in Spain

A Dutch citizen with a family resident in Spain and work distributed across three countries seeks clarification on their tax residency. The DGT states that since their spouse and children reside in Spain, there is a presumption of fiscal residency in Spanish territory.

In 6 key points

How it affects those involved

This presumption affects the determination of tax residency and may trigger obligations under Spanish tax law, particularly regarding worldwide income and double taxation treaties.

Lifecycle

2018-07-16PublishedPublished 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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