Focused area

Tax residence disputes in Spain

Residence is defended through facts, consistency and a strategy that connects both jurisdictions.

A residence dispute can affect several tax years, worldwide income and wealth when Spain or two states claim residence.

The defence goes beyond day counting. Housing, economic activity, family connections and treaty rules must be assessed through verifiable facts and a coherent chronology.

Lullius reconstructs that chronology, organises the evidence and coordinates both jurisdictions. We act from the first request through appeals or mutual agreement procedures where appropriate.

Focused support

Defending tax residence

Early risk assessment

We identify years, taxes, jurisdictions and disputed facts, review filed positions and assess the potential consequences before setting the response strategy.

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Facts and procedure

Strategy

The account must be capable of proof. Evidence is strongest when travel, contracts, activity, housing and returns converge. We organise those sources into a clear, verifiable account.
Two jurisdictions, one strategy. The Spanish position must remain compatible with the one defended abroad. We coordinate certificates, arguments and procedures to avoid contradiction and unnecessary double taxation.
Prevention remains the strongest defence. Before a move or material change, we review the facts and records to reduce uncertainty and prevent avoidable inconsistencies from becoming the dispute.
Quantification is part of the strategy. We identify years, taxes, interest and potential penalties at the outset. Knowing the exposure helps determine what to challenge, prove and prioritise.