Skip to content
V2373-22 ·16 November 2022 ·consulta-vinculante Medium impact
Tax

Determination of tax residence in Spain and resolution of residence conflicts through Convention

A UK resident moving to Spain and starting self-employment asks how to tax themselves. The DGT explains that tax residency must first be determined under Spanish domestic law, and in case of conflict, the UK-Spain double taxation treaty applies.

In 6 key points

How it affects those involved

Self-employed individuals moving from the UK to Spain must determine their tax residency under Spanish law, with the UK-Spain double taxation treaty resolving any conflict of residency.

Lifecycle

2022-11-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact