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V2084-18 16 July 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia fiscal

Spouse and minor children's habitual residence creates a fiscal residency presumption in Spain

A Dutch citizen with a family resident in Spain and work distributed across three countries seeks clarification on their tax residency. The DGT states that since their spouse and children reside in Spain, there is a presumption of fiscal residency in Spanish territory.

The question raised

Question raised: Tax residence of the taxpayer.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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