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V0613-23 ·15 March 2023 ·consulta-vinculante Medium impact
Tax

Student's tax residency depends on internal rules and treaty application

A Belgian student asks whether they are a tax resident in Spain after moving to study. The DGT explains that although they may exceed 183 days in Spain, final residency will be determined by the double taxation treaty to avoid double taxation if there is a conflict of residence.

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2023-03-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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