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V2409-25 ·10 December 2025 ·consulta-vinculante Low impact
Tax

Tax residency depends on physical presence, economic interests and Australia treaty

A couple who moved to Australia to care for a relative asks how to determine their tax residency in Spain. The DGT explains that the internal rules on presence and economic base, along with the Australia treaty tie-breaker rules, must be applied to avoid double taxation.

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2025-12-10PublishedPublished 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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