Skip to content
V2731-14 ·13 October 2014 ·consulta-vinculante Medium impact
Tax

Tax residency of displaced workers depends on presence in Spain or Convention application

The DGT clarifies that tax residency is determined by presence or centre of economic interests, and taxation will depend on whether workers remain Spanish residents or become non-residents.

In 6 key points

Lifecycle

2014-10-13PublishedPublished 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