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The consultant asks whether fiscal residence in Spain is maintained after moving to the UAE for work while retaining assets in Spain. The DGT explains that residence is determined by physical presence exceeding 183 days, the economic interest centre, or the residence of spouse and children.
Individuals with assets in Spain but working abroad may retain Spanish fiscal residence if they meet the criteria of physical presence, economic interest centre, or residence of spouse and children.
The tax team reviews your specific situation.
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