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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A taxpayer asks which country they should tax in after living in Germany and moving to Spain in 2022. The DGT explains that Spanish fiscal residence depends on presence, activity base or family residence, and the double taxation treaty with Germany applies in case of conflict.
Cuestión planteada País en el que debe tributar en el ejercicio 2022.
La residencia fiscal en España se determina por la permanencia más de 183 días en territorio español, por radicar en España el núcleo de actividades o intereses económicos, o por la presunción de residencia si el cónyuge y los hijos menores residen habitualmente en España. En caso de conflicto de residencia con Alemania, se aplicarán las reglas de desempate del Convenio Hispano-Alemán, como la disponibilidad de una vivienda permanente o el centro de intereses vitales.
What is published here, applied to a company or a specific case. The first meeting is free.
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