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V2516-15 ·5 August 2015 ·consulta-vinculante Medium impact
Tax

Spanish tax residency determined by presence of over 183 days without Man treaty

A British citizen resident in the Isle of Man stayed over 183 days in Spain due to a serious health issue preventing travel. The DGT states that, as there is no double taxation treaty with the Isle of Man, domestic rules apply and the taxpayer is considered a tax resident in Spain.

In 6 key points

Lifecycle

2015-08-05PublishedPublished 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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