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V0554-24 ·9 April 2024 ·consulta-vinculante Medium impact
Tax

Tax residency in Spain determined by physical presence or economic interest centre

A taxpayer residing in Ecuador with family and holding investments in Spain seeks clarification on tax residency. The DGT explains that residency is determined by physical presence exceeding 183 days or by having the economic interest centre in Spain, and in case of conflict, the double taxation treaty with Ecuador applies.

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2024-04-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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