Skip to content
V2654-14 ·7 October 2014 ·consulta-vinculante Medium impact
Tax

Tax residency in Spain determined by presence, economic interests or Portugal double taxation treaty

Inquiries arise about whether taxpayers must meet Spanish tax obligations in 2013 after moving their residence to Portugal. The DGT clarifies that tax residency is determined by presence of over 183 days, the centre of economic interests, or the rules of the double taxation treaty.

In 6 key points

Lifecycle

2014-10-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact