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V3355-14 ·22 December 2014 ·consulta-vinculante Medium impact
Tax

Fiscal residency determined by stay of over 183 days or economic interest base

A consultant asks whether they are a Spanish tax resident after working for an international organisation in the USA. The DGT explains that tax residency depends on staying in Spain for more than 183 days or having an economic interest base here, and that in the absence of a US residency certificate, other evidence may be considered.

In 6 key points

Lifecycle

2014-12-22PublishedPublished 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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