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V1163-22 ·26 May 2022 ·consulta-vinculante Medium impact
Tax

Tax declaration obligation depends on fiscal residency and income limits

A worker who moved to French Guiana asked whether she had to file her tax return in Spain. The DGT explains that fiscal residency is determined by presence or the economic centre of interests, and that the exemption for foreign work does not apply if the employer is resident in Spain.

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2022-05-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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