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V0937-22 ·29 April 2022 ·consulta-vinculante Medium impact
Tax

Fiscal residence in Spain determined by stay over 183 days or economic interest base

The consultant asks about their tax residency in Spain in 2021 after completing studies and working there. The DGT explains that residency is determined by a stay exceeding 183 days or by having an economic activity base in Spain, noting that a potential conflict with Hungary would be resolved through the Double Taxation Agreement.

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2022-04-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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