Spain Supreme Court Clarifies Tax Residence Under 2013 DTA, Protocol With U.K.

The Spanish Supreme Court July 15 issued Decision No. 971/2025, clarifying tax residence under the 2013 DTA and protocol with the U.K. The taxpayer, a British national, was subject to Spanish individual income tax (IRPF) assessments for 2014 through 2016. The taxpayer claimed to be a U.K. tax resident, providing U.K. tax residency certificates and tax payments, and argued that Spain’s assessments resulted in improper double taxation. The Spanish tax authorities and courts found that the taxpayer was a tax resident of Spain, based on property ownership, municipal registration, and use of Spanish health services. On appeal, the Supreme Court ...