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V0347-24 ·12 March 2024 ·consulta-vinculante Medium impact
Tax

Tax residency determined by presence or economic interests, not spouse

A married person living in France asks whether they can be a Spanish tax resident and whether they must file jointly or individually. The DGT clarifies that tax residency depends on the individual's own criteria of presence or economic interests and that joint filing is not possible with a non-IRPF taxpayer.

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2024-03-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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