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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A student who married in Spain asks whether they are a Spanish tax resident in 2019. The tax authority responds that, having spent more than 183 days in the country, they meet the criteria for Spanish fiscal residency.
Cuestión planteada Residencia fiscal de la consultante en el período impositivo 2019.
La residencia fiscal se determina por la permanencia más de 183 días en el año natural, computando las ausencias esporádicas salvo que se acredite residencia en otro país. Si concurre este criterio o el de tener el núcleo de intereses económicos en España, se es residente fiscal. En caso de conflicto de residencia con Colombia, se aplicará el Convenio para evitar la doble imposición.
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