Tax residency isn’t determined solely by the number of days you spend in Spain. The tax authorities also consider where your center of economic interests and your family unit are located. Determining this accurately—and before moving to another country—helps you avoid double taxation and disputes that can drag on for years.
Many taxpayers assume that they cease to be residents of Spain simply because they spend half a year abroad, without realizing that their center of economic interests or the presumption based on their spouse and children may keep them tied to the country. The result: dual residency, which leads to double taxation.
When two countries consider you a resident, the double taxation treaty establishes the tie-breaking rules that determine your actual residence. Applying them incorrectly—or failing to apply them at all—is the difference between sound tax planning and a dispute with the tax authorities.
We analyze length of stay, center of economic interests, and family unit to determine where you are a tax resident.
We apply the relevant double taxation treaty and its tie-breaker rules to resolve cases of dual residency.
We plan for a change of residence by taking into account the exit tax under Article 95 bis of the LIRPF and the related obligations.
We handle tax residency certificates and defend your case before the tax authorities if there is a dispute regarding your ties to the country.
We work with agreements, tie-breaking rules, and workforce mobility on a daily basis. It's not just an added service—it's our specialty.
We address the exit tax and the potential challenges of changing residency while there is still time to make a decision.
You'll speak directly with the tax attorney handling your case, not with an intermediary. Service available in four languages.
A tax attorney will review your residency status, the applicable treaty, and your next steps. No obligation.
