Spain extends tax residency rules to lockdown-enforced stays

Spain has announced that all individuals who spend more than 183 days in any given tax year will be treated as resident in the country for tax purposes, even if their stay was mandatory due to covid-19 travel restrictions. The announcement, which was made by the Spanish Directorate-General of Tax this week, will apply to many foreigners who had originally intended only to stay a few weeks or months in the country. They risk now being categorised by the Spanish tax authorities as having changed their country of residence. The Personal Income Tax (PIT) Act considers anyone residing in S...