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V0337-19 ·15 February 2019 ·consulta-vinculante Medium impact
FISCAL

EU officials may retain Spanish fiscal and regional residency under EU Protocol

An EU official with a residence in Belgium enquires whether they retain Spanish fiscal and autonomous community residency. The DGT responds that, under the EU Protocol, they retain Spanish fiscal residency and thus their habitual residence in the autonomous community where they resided upon joining service.

In 6 key points

Lifecycle

2019-02-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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