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V0745-21 ·29 March 2021 ·consulta-vinculante Medium impact
Tax

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

An Argentine-Spanish citizen asks whether she is a tax resident in Spain during her stay for a master's degree. The DGT explains that tax residency depends on physical presence or the centre of economic interests, and in case of conflict, the double taxation treaty with Argentina applies.

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2021-03-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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