It is unlikely that the Covid-19 lock-down will be accepted by the Spanish authorities as a valid reason for avoiding tax residency in Spain for the current tax year.

This according to the law firm Isolas, which has drawn attention to a recent ruling by the Directorate-General of Tax in Spain, who determined that days spent in Spain by a Lebanese family locked down there as a result of the pandemic, should be taken into account for determining their tax residency in 2020. 

Spain’s position appears to contradict a guideline by the Organisation for Economic Co-operation and Development. The OECD suggested that tax authorities should not count days spent there as a result of Covid-19.

But Isolas Partner Adrian Pilcher told GBC the reasons apparently underpinning the Spanish authorities’ decision for the Lebanese family will likely also apply to Gibraltar residents.

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