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V0100-17 ·20 January 2017 ·consulta-vinculante Medium impact
Tax

Spouses may have separate tax residences if presumption is rebutted

A married couple resident in Turkey asks what happens if the wife moves to live in Spain. The DGT explains that although the wife's residence may trigger the husband's by legal presumption, this can be rebutted by evidence, allowing each to maintain a separate tax residence in different countries.

In 6 key points

How it affects those involved

The legal presumption of shared residence can be overcome by evidence, enabling spouses to have separate tax residences.

Lifecycle

2017-01-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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