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V0479-18 ·21 February 2018 ·consulta-vinculante Low impact
Tax

La residencia fiscal se determina por la permanencia, el núcleo de intereses económicos o los convenios de doble imposición

Lifecycle

2018-02-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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