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V2281-16 ·24 May 2016 ·consulta-vinculante Medium impact
Tax

Tax residency in Spain determined by presence, centre of activities or spouse's residence

The consultant asks whether they are tax resident in Spain working for a Chinese company, spending less than 183 days there and having a spouse residing in the country. The DGT explains that tax residency is determined by presence, the centre of activities, or the spouse's habitual residence if not legally separated.

In 6 key points

How it affects those involved

Individuals working abroad may still be considered tax residents in Spain if their spouse resides there, provided the spouse is not legally separated.

Lifecycle

2016-05-24PublishedPublished 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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