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V2628-22 ·27 December 2022 ·consulta-vinculante Medium impact
Tax

Tax residency determined by stay over 183 days or centre of vital interests

A Canadian couple asks whether they are tax residents in Spain or Canada, as they will spend between 6 and 9 months in Spain each year. The DGT explains that residency is first determined by domestic law, then by the tie-breaking rules of the Double Taxation Agreement.

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2022-12-27PublishedPublished 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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