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V3492-15 ·12 November 2015 ·consulta-vinculante Medium impact
Tax

Fiscal residency in Spain maintained without proof of foreign residence

A researcher asks about her tax situation after signing a contract with a Spanish university for overseas stays. The DGT explains that she will remain a fiscal resident in Spain if she does not prove residency in another country, and her remuneration is considered income from employment.

In 6 key points

Lifecycle

2015-11-12PublishedPublished 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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