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V4215-16 ·3 October 2016 ·consulta-vinculante Medium impact
Tax

Fiscal residency in Spain maintained without proof of foreign residence

A worker from a NGO providing services in Palestine and Yemen asks whether she should pay income tax or non-resident tax. The DGT responds that if she does not prove foreign fiscal residence, she remains a fiscal resident in Spain.

In 5 key points

How it affects those involved

Residents must confirm foreign residence to avoid being considered Spanish fiscal residents.

Lifecycle

2016-10-03PublishedPublished 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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