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V2125-18 ·18 July 2018 ·consulta-vinculante Medium impact
Tax

Must file IRPF if fiscal residence changes to a tax haven

A Spanish citizen residing in Gibraltar asks whether they must declare in Spain for the 2017 tax year. The DGT responds that, as Gibraltar is a tax haven, the individual does not lose their Spanish fiscal residency during the year of change and the four following years.

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2018-07-18PublishedPublished 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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