Skip to content
V2440-22 ·25 November 2022 ·consulta-vinculante Medium impact
Tax

Fiscal residency determined by domestic law and double taxation treaty

The consultant asks how to determine their fiscal residency and the taxation of their work income between Spain and Portugal. The DGT explains that residency depends on permanence or the centre of economic and vital interests, and how the treaty resolves residency conflicts.

In 6 key points

Lifecycle

2022-11-25PublishedPublished 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