Residence and change of residence

Tax residence of individuals, residence disputes and change of residence, including exit tax. 6 analyses and 2 FAQs, most recent first.

01/11/2026DGTV1648-26Residence
Exit tax and relocation to Switzerland: the DGT confirms deferral, clarifies the effect of a gift to the spouse and rules out Wealth Tax under limited tax liability (V1648-26)
01/11/2026ANSAN 167/2026Residence
Tax residence by physical presence: the Spanish National High Court sets aside the assessment of a well-known singer because the Administration fails to prove 183 days
27/05/2026FAQResidence
Frequently asked questions about Spanish tax residence (art. 9 LIRPF)
27/05/2026FAQResidence
Frequently asked questions about the Spanish exit tax (art. 95 bis LIRPF)
09/04/2026TSECLI:ES:TS:2026:1629Residence
The Criminal Chamber of the Spanish Supreme Court rules on the presumption of validity of tax-residence certificates in criminal proceedings
15/07/2025TSSTS 971/2025Residence
The Spanish Supreme Court reiterates the doctrine on the foreign tax residence certificate, but the first tie-breaker rule of the treaty places residence in Spain, the only State where a permanent home is recorded
22/07/2024TSSTS 1392/2024Residence
The Spanish Supreme Court resolves a residence conflict with the United Kingdom involving a remittance-basis taxpayer under the tie-breaker rules (STS 1392/2024)
12/06/2023TSSTS 778/2023Residence
The Spanish Supreme Court sets the value of a foreign tax residence certificate issued for treaty purposes (STS 778/2023)