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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A Spanish citizen resident in Switzerland and a UN official asks whether she is subject to Spanish income tax due to her position. The DGT replies that, as no official position is proven to establish residency, general residency rules apply.
The general tax residency rules apply to UN officials without a specific official position establishing residency.
The tax team reviews your specific situation.
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