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V0615-23 15 March 2023 · SG de Fiscalidad Internacional Criterion in force
IRPF · residencia fiscal

Fiscal residency determined by presence, economic interests or vital interests under the double taxation treaty

A Danish citizen residing over 183 days in Spain and owning property in Spain and the UK seeks clarification on her tax residency. The DGT states that although she meets the Spain residency threshold, as a UK resident too, the Double Taxation Treaty applies to avoid double taxation.

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