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V1454-21 ·18 May 2021 ·consulta-vinculante Medium impact
Tax

Fiscal residency determined by presence over 183 days or economic interest centre

A worker moved to Italy asks whether he retains Spanish tax residency and whether he can claim exemption for foreign work. The DGT explains that residency depends on days of presence and that the exemption requires actual work abroad for a non-resident entity.

In 6 key points

Lifecycle

2021-05-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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