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V0053-17 ·13 January 2017 ·consulta-vinculante Medium impact
Tax

Significant Spanish income could trigger economic residency

An Andorran resident asks whether obtaining unusual Spanish-source income might lead to loss of Andorran tax residency. The DGT explains that Spanish tax residency depends on either physical presence or economic interest nexus, with the assessment of such interests being a factual determination.

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2017-01-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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