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V2825-20 ·18 September 2020 ·consulta-vinculante Medium impact
FISCAL

Fiscal residence presumption may be rebutted with origin country residence certificate

A Russian citizen asks whether he is a tax resident in Spain due to his wife and minor child residing habitually there. The DGT explains that while there is a presumption of residence based on family presence, this can be rebutted with a fiscal residence certificate from the country of origin.

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2020-09-18PublishedPublished 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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