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V2396-25 ·9 December 2025 ·consulta-vinculante Low impact
Tax

Tax residency in Spain determined by presence, economic interests or family presumption

A German citizen with businesses and property in Germany and Spain asks how their tax residency in Spain will be determined. The DGT explains that Spanish law will apply, and in case of conflict, the double taxation treaty with Germany will govern.

In 6 key points

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2025-12-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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