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Issue:
4896
/
Categories:
Comment & Analysis
, Spain
, statutory residence test
, Investigations
, Residence & domicile
Nomadic lifestyle
Key points
- In the context of residency the UK and Spain define the unit of one day differently.
- Shakira thought she had a nomadic lifestyle but she was not warned of the specific rules applying in Spain.
- Spain is not a country for tax nomads and the investigation into Shakira’s tax affairs illustrates the point.
- The Spanish tax agency interprets the residency rules broadly – beware of ‘sporadic absences’.
- Where a person is classed as a dual tax resident in Spain and another double tax treaty country a tie-breaker test will be applied.
In the UK a day for tax residency purposes is counted if the individual is in the UK at the end of the day (that is midnight).
Spain is different. A day in Spain can be any length. As we shall explain it is not counted as 24 hours nor does it...
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