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V2198-25 ·17 November 2025 ·consulta-vinculante Low impact
Tax

Fiscal residency determined by over 183 days; home exemption depends on necessity of move

A taxpayer asks whether they are a fiscal resident in Spain in 2025 for staying over 183 days and whether they can claim the home exemption for reinvestment after moving to France. The DGT responds that residency is determined by the permanence criterion and that the exemption will depend on whether the move is necessitated by a genuine need to change domicile.

In 6 key points

How it affects those involved

Taxpayers moving to Spain for over 183 days become fiscal residents; home exemption for reinvestment is only available if the move is due to a genuine need to change domicile.

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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