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V2200-25 ·17 November 2025 ·consulta-vinculante Low impact
Tax

Tax residency determined by presence of over 183 days or economic interest centre

A UK resident enquires when they will be tax resident in Spain after moving to Madrid. The DGT explains the criteria for tax residency and conditions for the special regime for displaced workers.

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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