Skip to content
V2434-21 ·22 September 2021 ·consulta-vinculante Medium impact
Tax

Tax residency determined by physical presence or economic interests

A taxpayer asks whether they are tax resident in Spain after spending over 183 days in the Dominican Republic due to the pandemic. The DGT explains that residency depends on physical presence or the location of economic interests, and how to resolve residency conflicts through double taxation agreements.

In 6 key points

Lifecycle

2021-09-22PublishedPublished 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