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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
An employee of a British company asks about tax residency and the employer's withholding obligations. The DGT clarifies that residency depends on physical presence or the centre of economic interests, and that the British company will only withhold IRPF if it operates in Spain, whether or not it has a permanent establishment.
The tax team reviews your specific situation.
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