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New guides on the latest Spanish tax and immigration developments.
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An online gaming company asks whether moving its headquarters and fiscal address to Ceuta qualifies it as a resident with real establishment to benefit from reduced tax rates. The DGT outlines the requirements for fiscal residency and the material criteria for real establishment.
Companies relocating to Ceuta must verify both fiscal residency and real establishment to qualify for reduced gaming tax rates.
The tax team reviews your specific situation.
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