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Law-Now 06 Aug 2020 · Spain

Spain: Covid-19 triggered stays will count towards tax resident status

1 min read
According to the Spanish Personal Income Tax (“PIT”) Act, for tax purposes, individuals will be considered a tax resident in Spain in a calendar year if, among other circumstances, they spend at least 183 days on Spanish soil within said calendar year. Against...

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Tax

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International
Expert Guide
CMS Expert Guide to Transfer Pricing Documentation in Spain
22 min read
Spain
Newsletter · 20 Nov 2024
El Tribunal Supremo ratifica al principio de proporcionalidad como límite frente a la potestad sancionadora de la Administración tributaria
12 min read
Online
Spain
Event · 03 Mar 2026
IP Insights webinar series 2026
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