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V2321-22 ·4 November 2022 ·consulta-vinculante Medium impact
Tax

Tax residence in Spain is determined by staying for more than 183 days or the core of economic activities

The DGT explains that Spanish law considers residence after 183 days, but in case of conflict with Venezuela, the Double Taxation Convention applies.

In 6 key points

How it affects those involved

The ruling clarifies how residency is determined in cases of dual residency under international tax agreements.

Lifecycle

2022-11-04PublishedPublished 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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