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V2270-14 ·4 September 2014 ·consulta-vinculante Medium impact
Tax

Fiscal residency in Spain maintained if no foreign residency proven

A Spanish university researcher working in Italy asks about tax treatment. The DGT states that if no foreign fiscal residency is proven, the person will remain a Spanish tax resident and must pay tax on worldwide income.

In 6 key points

How it affects those involved

Tax residents in Spain must declare and pay tax on global income if no foreign residency is established.

Lifecycle

2014-09-04PublishedPublished 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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