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V3380-14 ·23 December 2014 ·consulta-vinculante Medium impact
Tax

Fiscal residency in Spain maintained if no foreign residence proven or economic interests remain in Spain

A professional moved to Andorra with family in Spain seeks to know their tax residency status. The DGT states that they will remain a Spanish tax resident if they do not prove residency in Andorra or if their economic interests and activities remain in Spain.

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2014-12-23PublishedPublished 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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