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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A taxpayer who moves to work in the Netherlands in December asks where they should pay tax for the 2012 personal income tax and whether they can file electronically. The DGT responds that, having resided in Spain until November, they are considered a fiscal resident in Spain and must pay tax on their worldwide income, including income from the Netherlands.
The tax team reviews your specific situation.
Partner-attended · reply within 24 business hours
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