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V2598-15 ·8 September 2015 ·consulta-vinculante Medium impact
Tax

Tax residency in Spain determined by 183-day stay or economic activity base

A French employee working in Kazakhstan seeks to determine her Spanish tax residency for 2014. The DGT states she will be considered a resident if she spends more than 183 days in Spain or if her economic activity base is here, unless she can prove residency in another country.

In 6 key points

How it affects those involved

Individuals working abroad must assess their tax residency in Spain based on physical presence or economic activity, with exceptions for those proving residency in another country.

Lifecycle

2015-09-08PublishedPublished 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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