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V2197-25 ·17 November 2025 ·consulta-vinculante Low impact
Tax

Tax residency in Spain determined by physical presence, economic interests or family residence

A doctor asks whether he will be tax resident in Spain after working two years in Saudi Arabia. The DGT explains that tax residency is determined by physical presence of more than 183 days, economic interest centres, or the habitual residence of spouse and minor children.

In 6 key points

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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