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V2100-25 ·6 November 2025 ·consulta-vinculante Low impact
Tax

Tax residency in Spain determined by physical presence or location of business activities

An independent professional working online from South Korea asks whether their business base is in Spain. The DGT explains that tax residency is determined by physical presence of over 183 days or by having the core of business activities in Spain, although the assessment of the latter is ultimately discretionary.

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2025-11-06PublishedPublished 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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