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V1034-15 ·31 March 2015 ·consulta-vinculante Medium impact
Tax

Tax residency in Spain may be determined by the residence of a legally unmarried family unit

A taxpayer seeks to determine their tax residency after relocating their spouse and children to Spain. The DGT explains that the family's residence may create a presumption of tax residency in Spain, subject to contrary evidence.

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2015-03-31PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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