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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
The consultant asks in which Autonomous Community they should pay taxes after moving their residence to Madrid. The DGT responds that residence is determined by criteria of permanence or centre of interests, and that registration or fiscal address alone are not sufficient proof.
Tax residency is based on personal circumstances and ties, not on registration or fiscal address.
The tax team reviews your specific situation.
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