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V0132-24 ·16 February 2024 ·consulta-vinculante Medium impact
Tax

EU officials retain fiscal residence in autonomous community of habitual residence

An EU official asks which autonomous regional tax rules apply after relocating to another EU member state. The DGT replies that, under the EU Protocol on Privileges and Immunities, the official retains their fiscal residence in Spain and thus is subject to the regional regulations of the autonomous community where they had their habitual residence at the time of joining public service.

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Lifecycle

2024-02-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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