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V0276-17 ·2 February 2017 ·consulta-vinculante Medium impact
Tax

Same-fact spouse of a EU official cannot claim fiscal residence equivalence

The DGT confirms that the fiscal residence equivalence rules under the EU Protocol do not apply to same-fact spouses, due to the prohibition of tax analogy.

In 6 key points

Lifecycle

2017-02-02PublishedPublished 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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