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V0686-15 ·3 March 2015 ·consulta-vinculante Medium impact
Tax

Tax residency depends on physical presence or economic interest centre

A worker who previously resided in Germany questions whether switching to activity in Zaragoza makes him a tax resident in Spain. The DGT explains that tax residency is determined by presence exceeding 183 days or by the centre of economic interests, applying the double taxation treaty with Germany to resolve conflicts.

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2015-03-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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