Skip to content
V3046-14 ·6 November 2014 ·consulta-vinculante Medium impact
Tax

Fiscal residency acquired if stay in Spain exceeds 183 days in a calendar year

A professional moving to Spain in October 2013 asks how to tax themselves and which forms to submit. The DGT clarifies that in 2013 they will be taxed under IRNR due to having a permanent establishment, and will become a fiscal resident in 2014 upon exceeding 183 days.

In 6 key points

Lifecycle

2014-11-06PublishedPublished 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