SOUTH AFRICA

Companies - Any begin and end date, for a period of 12 months

Residential Status Number of Days in South Africa

SA is your true home, "ordinarily resident" (common law test) OR

Spent more than 91 days in total in the current tax year and in each of the previous 5 tax years in SA AND

Spent more than 915 days in total during the previous 5 tax years in SA does not satisfy both the conditions as mentioned above

Any Company incorporated in SA or place of effective management

Any Company incorporated outside SA or effective management outside SA

Stays in Spain for a period of 183 days, or more during the previous calendar year OR

The main nucleus or the basis of his activities or economic interests is located in Spain. Also when the non-legally separated spouse and underage children reside in Spain

Does not satisfy both the conditions as mentioned above

Any Company incorporated in Spain, with its registered office or effective centre of management in Spain

Any Company incorporated outside Spain