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V2195-25 ·17 November 2025 ·consulta-vinculante Low impact
Tax

Fiscal residence in Spain determined by physical presence or economic interest centre

The consultant asks whether they will be subject to Spanish personal income tax after moving to the Dominican Republic. The DGT explains that residence is determined by spending more than 183 days in Spain or by having the economic interest centre there, and potential residence conflicts will be resolved through the Double Taxation Agreement.

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Lifecycle

2025-11-17PublishedPublished 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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