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V3335-19 ·4 December 2019 ·consulta-vinculante Medium impact
Tax

Tax residency in Spain determined by presence, economic interests or family residence

A German taxpayer enquiries about their tax residency status in Spain as their spouse and children reside permanently in Spain. The DGT explains that residency is determined by 183 days of presence, the economic centre of activities, or by presumption based on the spouse and minor children's residence.

In 6 key points

Lifecycle

2019-12-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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