Fears of a new lockdown in Spain have started to resurface, causing many to return home quicker than intended. This is being heightened by recent rulings calling into question the tax residency of individuals who were stuck in Spain during the initial lockdown.

According to Spanish law, an individual will be considered tax resident in Spain if, among other criteria, they spend more than 183 days in Spain. This is broadly consistent with the tax residency rules in many jurisdictions.

It has been questioned internationally whether, due to the pandemic, any forced stays in a particular jurisdiction will count towards the t...