Skip to content

Tel: +44 207 043 0648

Counting days: Shakira’s Spanish tax nomad case

Counting days: Shakira’s Spanish tax nomad case

Counting days: Shakira’s Spanish tax nomad case. Key points In the context of residency, the UK and Spain define the unit of one day differently. Shakira thought she had a nomadic lifestyle but she was not warned of the specific rules applying in Spain.

Spain is not a country for tax nomads and the investigation into Shakira’s tax affairs illustrates the point. The Spanish tax agency interprets the residency rules broadly – beware of ‘sporadic absences’.

Where a person is classed as a dual tax resident in Spain and another double tax treaty country, a tie-breaker test will be applied. In the UK, a day for tax residency purposes is counted if the individual is in the UK at the end of the day (that is, midnight). Spain is different. A day in Spain can be any length.

Access the full article written by León Fernando del Canto (subscription required) by clicking on this link

Counting days: Shakira’s Spanish tax nomad case. Del Canto Chambers is a leading London Barristers Chambers specialising in Law, Tax & Legal Advice. Our dual-qualified, multilingual lawyers specialise in international law and tax and have worked on over 500 cases globally.

Get in touch with one of our barristers or lawyers.

Frequently asked questions


If you wish to make an enquiry, please complete the form below. We will get back to you within 24 hours.

In accordance to the Bar Standards Board, we hereby inform you that you may contact us for a quotation.