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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A Swiss consultant plans to move to Spain in October 2025 to work from his home. The DGT examines whether he will be a fiscal resident in 2025 and how his income from the previous quarter will be taxed.
Consultants working from Spain may face IRNR taxation if they establish a fixed base, even during short-term absences.
The tax team reviews your specific situation.
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