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V0627-20 ·31 March 2020 ·consulta-vinculante Medium impact
Tax

Tax residency determined by presence, economic interests or family residence

A worker temporarily stationed in Iraq asks whether he is a tax resident in Spain, how to prove foreign residency, and if he can claim the double taxation relief. The DGT explains that tax residency depends on several criteria and that alternative evidence may be considered in the absence of official certificates.

In 6 key points

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2020-03-31PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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