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V1262-25 ·9 July 2025 ·consulta-vinculante Medium impact
Tax

Registration at a new address does not alone prove fiscal residence

The DGT responds that registration alone is not sufficient to prove fiscal residence.

In 5 key points

Lifecycle

2025-07-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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