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V2782-18 ·24 October 2018 ·consulta-vinculante Medium impact
Tax

Tax residency in Spain depends on physical presence, economic activities or family residence

A British national asks whether he will be tax resident in Spain in 2018. The DGT explains that residency is determined by physical presence exceeding 183 days, economic activities in Spain, or family residence, noting that he would not meet the presence criterion if he arrives by end of August.

In 5 key points

Lifecycle

2018-10-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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