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V1431-19 ·14 June 2019 ·consulta-vinculante Medium impact
Tax

Article 8.2 of the Spanish Income Tax Law does not apply to relocation to Libya

A Spanish taxpayer asks whether moving to Libya requires maintaining Spanish tax residency under Article 8.2 of the Spanish Income Tax Law. The DGT responds that Libya is not a tax haven and that residency will depend on presence criteria or the economic activity base.

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2019-06-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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