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V0901-26 ·23 April 2026 ·consulta-vinculante Medium impact
Tax

Fiscal residence determined by physical presence or economic interest centre, irrespective of immunities

An ICC employee in the Netherlands asks whether their Spanish tax residence remains after ceasing to be a European official. The DGT states that ICC immunities do not affect tax residence, which will be determined according to the LIRPF criteria or the double taxation treaty with the Netherlands.

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Lifecycle

2026-04-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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