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V0764-20 ·7 April 2020 ·consulta-vinculante Medium impact
Tax

Fiscal residence determined by presence, activities or family nucleus

A foreign citizen working in the United States asks whether they retain Spanish tax residence. The DGT explains that tax residence is determined by presence, economic activities, or the presence of spouse and children, and in case of conflict, the double taxation treaty with the United States applies.

In 6 key points

Lifecycle

2020-04-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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