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V2506-16 ·8 June 2016 ·consulta-vinculante Medium impact
Tax

Fiscal residency determined by physical presence or economic activity base

The consultant asks about their tax residency status after working as a professional in RETA during the first quarter of 2015. The DGT explains that residency depends on physical presence or the economic activity base, and mentions conflict resolution through double taxation agreements.

In 6 key points

Lifecycle

2016-06-08PublishedPublished 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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