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V0224-15 ·21 January 2015 ·consulta-vinculante Medium impact
Tax

Fiscal residence remains in Spain if centre of vital interests and family are there

A worker with family and assets in Spain seeks advice on fiscal residence amid possible work in Argentina. The DGT determines that, in case of residence conflict, the agreement with Argentina establishes residence in Spain due to the presence of the centre of vital interests there.

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2015-01-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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