Pedro Sánchez's brother claims tax residency in uninhabitable Portuguese home

The Portuguese house used for tax residency by Sánchez's brother has been empty for 12 years

David Sánchez, the brother of the Spanish Prime Minister, has declared his tax residency in Portugal. The property he purchased there is uninhabitable and, according to neighbors, no one has lived in it for twelve years. The report, published by ABC and written by Chicote Lerena and Tomás Guerreiro, raises uncomfortable questions: how can one maintain tax residency in a house with no electricity, no water, and no mattress?

This is not merely an administrative detail. Tax residency determines where and how much one is taxed. Portugal offers a special regime for new residents that can significantly lower the tax bill compared to the Spanish IRPF (Personal Income Tax). The central question is simple: if the house is uninhabitable, where does David Sánchez actually live, and why has the Agencia Tributaria (the Spanish Tax Agency) not taken any action?

What the law says and what neighbors claim

Tax residency is not chosen; it is determined. The tax authorities consider someone a resident of Spain if they spend more than 183 days a year in Spanish territory or have their economic interests centered there. Neighbors of the Portuguese property claim the house has been empty for twelve years. If true, the declared residency in Portugal would be, at the very least, questionable.

Public debate has focused on the AEAT (the Spanish Tax Agency). Some argue that tax authorities cross-reference electricity, water, or shopping data to prove residency in other cases, yet no investigation has been peine here. Comparisons with a Colombian artist facing charges for six tax crimes—according to La Vanguardia—are being used as examples of a double standard.

Assets that do not match his income

David Sánchez declared assets close to two million euros with an annual salary of approximately 55,000 euros. The source of these assets remains unexplained. Some point to bank shares acquired under unusual circumstances, while others suspect the Prime Minister's brother acted as a front man. None of this has been proven.

What is certain is that a judge in Badajoz has admitted a complaint filed by Manos Limpias (a right-wing legal group) against him. While a complaint is not a conviction, it forces the tax authorities to look where they previously did not. The parallel with YouTubers who establish residency in Andorra—criticized by some and applauded by others—has become an uncomfortable mirror.

A cracking narrative

The matter has moved beyond family news. It strikes at the core of the official narrative: fiscal responsibility, the fight against fraud, and equality before the tax office. If the Prime Minister's brother pays taxes in Portugal from an empty house, the narrative cracks at its weakest point.

The legal complaint is proceeding. The house remains empty. And for now, the tax authorities have not explained why they have not knocked on the door.