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V2779-18 ·24 October 2018 ·consulta-vinculante Medium impact
Tax

Spousal and minor children's residency in Spain preserves fiscal status

A worker asks whether his fiscal residency in Spain is maintained after moving to Switzerland, while his wife and minor children remain in Spain. The DGT states that residency is determined by physical presence, the economic interest centre, or the presumption of residency if the spouse and minor children reside in Spain.

In 6 key points

Lifecycle

2018-10-24PublishedPublished 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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