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V1632-26 17 June 2026 · SG de Fiscalidad Internacional Analysis pending
IRNR · residencia fiscal

Tax residency and taxation of Spanish-sourced income for Greeks residents

A taxpayer asks whether, upon retiring and moving to Greece, they will cease being a tax resident in Spain and how their income will be taxed. The DGT explains that residency depends on presence and economic centre of vital interests, and examines the taxation of pensions, rental income and dividends under the Spain-Greece Double Taxation Agreement.

Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.

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