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V2314-25 ·27 November 2025 ·consulta-vinculante Low impact
Tax

Fiscal residency depends on physical presence or economic activity location

A taxpayer asks whether they will be a Spanish tax resident in 2024 and 2025 after moving to work in the United States. The DGT explains that tax residency is determined by staying in Spain for more than 183 days or by having the economic activity centre in Spain.

In 6 key points

Lifecycle

2025-11-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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