Tax in Spain: When are you a tax resident in Spain? - Avalaw
Автор: AvaLanding
Загружено: 2017-11-21
Просмотров: 548
Описание:
Alejandro Puyo, director of AvaLaw's Tax & Accountancy Department, explains when you become a tax resident in Spain through two golden rules: 183 days and centre of vital interest.
This means that if you spend more than 183 days in Spain in one calendar year, you are a resident in Spain.
Also if your “centre of economic interests” is in Spain, i.e. the base of your economic or professional activities is in Spain or the “centre of vital interests” is in Spain – i.e. your spouse lives here (and you are not legally separated), and/or your dependent minor children live here; in these cases you are also presumed a Spanish resident, unless proven otherwise, even though you may spend less than 183 days per year in Spain.
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