Skip to content
V2869-19 ·17 October 2019 ·consulta-vinculante Medium impact
Tax

Fiscal residence in Spain determined by presence or economic activities

The consultant asks whether they must declare as non-resident after spending over 168 days in Canada working. The DGT explains that residence is determined by presence in Spain or by economic activities, and a residence conflict with Canada is resolved through the Double Taxation Agreement.

In 6 key points

Lifecycle

2019-10-17PublishedPublished 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