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V2770-21 ·11 November 2021 ·consulta-vinculante Medium impact
Tax

Tax residency depends on physical presence or economic activities base in Spain

The consultant asks whether they must tax worldwide income in Spain after residing fully abroad with their family for one year. The DGT explains that tax residency is determined by spending more than 183 days in Spain or having the economic activity or interest base located in Spanish territory.

In 6 key points

Lifecycle

2021-11-11PublishedPublished 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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