The Directorate-General of Taxes, in a consultation conducted last June by a tax resident marriage in Lebanon, states that the tax residence of natural persons is determined by the provisions of Article 9 of the IRPF Act, which states, among other circumstances, that the taxpayer shall be deemed to have his habitual residence in Spain when he "stays more than 183 days, during the calendar year, in Spanish territory. You can find the reading of the article in the following link https://bit.ly/34IGtve

The adoption of Royal Decree-Law No. 28/2020 on distance work (telework) broadens its regulatory framework, the current basic rule of which is contained in article 13 of the Workers’ Statute. The health crisis situation has strengthened teleworking as an effective mechanism to ensure the maintenance of activity and to ensure prevention against contagion. In this respect, the trend has continued to increase, and we can see in figures that more than 30 % of workers are in a teleworking situation and even have been established as a form of preferential work. In doing so, the new norm seeks to configure, as stated (…)