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V1012-20 ·22 April 2020 ·consulta-vinculante Medium impact
Tax

Fiscal residence determined by permanent home in case of residence conflict

The consultant asks whether they can be a tax resident in Andorra if they have a home there and not in Spain, while their spouse has a home in Spain. The DGT explains that, in case of residence conflict, the double taxation treaty with Andorra prioritises the country where the individual has a permanent home available.

In 5 key points

Lifecycle

2020-04-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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