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V5257-16 ·13 December 2016 ·consulta-vinculante Medium impact
Tax

Fiscal residence determined by stay of over 183 days or economic interest centre

The consultant asks when fiscal residence in Spain is acquired after multiple periods of stay on a student visa. The DGT explains that residence depends on meeting the criteria in Article 9 of the IRPF Law, and that holding a Community card is irrelevant for this purpose.

In 6 key points

Lifecycle

2016-12-13PublishedPublished 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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