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V3191-15 ·21 October 2015 ·consulta-vinculante Medium impact
Tax

Tax residency in Spain determined by physical presence or economic interests

A taxpayer asks whether their tax residency in Spain is maintained after relocating their habitual residence and that of their minor daughter to the UK. The DGT explains that tax residency is determined by physical presence, economic activities, or family residence.

In 6 key points

How it affects those involved

Taxpayers relocating abroad must assess their residency status based on physical presence, economic ties, or family residence.

Lifecycle

2015-10-21PublishedPublished 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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