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V1441-14 ·29 May 2014 ·consulta-vinculante Medium impact
Tax

EU officials' tax residency depends on prior Spain residence and reason for move

A EU agency employee in Sweden asks whether she is a Spanish tax resident and whether she must file form 720. The DGT explains that residency depends on whether she met the criteria of permanence or economic interest centre, and whether her residence in Sweden is solely due to her EU work.

In 6 key points

Lifecycle

2014-05-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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