Can a holiday home be deemed a permanent residence?

[begbie]

I'll be moving to Spain for a year and changing my tax residency while away.

There is a holiday home in my name in Ireland shared between a sibling and I. Nobody lives there and it is in a different county.

I have no other property in my name in Ireland. I'm wondering could the holiday home be deemed a permanent residence and complicate my ability to change tax residency to Spain? (Permanent residence being one of the deciders under double taxation agreements)

Thanks for any advice

 

[NoRegretsCoyote]

I'm wondering could the holiday home be deemed a permanent residence

What do you mean by this?

[broken link removed]is determined by how many days you spend in Ireland or other jurisdictions.

There is also the question of "domicile" - do you mean this?

Otherwise you can continue to use the holiday home as your mailing address for utilities, Revenue, etc,