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New guides on the latest Spanish tax and immigration developments.
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Un contribuyente residente en Bélgica pregunta si no darse de baja en el padrón municipal tras sus estancias en El Hierro afecta a su residencia fiscal. La DGT responde que la residencia se determina por la permanencia más de 183 días o por el núcleo de intereses económicos, según la LIRPF.
The fiscal team reviews your specific situation.
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