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V2621-20 ·3 August 2020 ·consulta-vinculante Medium impact
Tax

Tax residency and work income depend on presence, centre of vital interests and place of work

A US citizen consults on their tax residency in Spain while working remotely for a US company. The DGT explains that residency is determined by presence exceeding 183 days or the centre of economic interests, and how the Double Taxation Agreement avoids double taxation in case of conflict.

In 6 key points

How it affects those involved

The ruling clarifies residency criteria for remote workers, ensuring compliance with tax treaties and preventing double taxation.

Lifecycle

2020-08-03PublishedPublished 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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