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A Spanish citizen resident in the U.S. asks whether, working for a Spanish university while working remotely abroad, they would be tax resident in Spain in 2026 if their physical stay is below 183 days. The DGT states that if absence exceeds 183 days, it is not sporadic and does not count towards permanence, although it may still be considered a resident due to having their economic activity base in Spain.
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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