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V1165-15 ·15 April 2015 ·consulta-vinculante Medium impact
Tax

Residency tax status not determined by residence permit or registration

A Russian and Seychelles citizen asks whether obtaining a residence permit and registration in a property makes them a tax resident. The DGT responds that fiscal residency depends on meeting the criteria of the IRPF Law, not administrative status.

In 6 key points

Lifecycle

2015-04-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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