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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A Spanish student asks whether they are a Spanish tax resident after living in Germany for studies and work in 2023. The DGT explains that residency depends on meeting the criteria of the Spanish Personal Income Tax Law or, in case of conflict, the double taxation treaty with Germany.
Individuals with temporary absences or work abroad may still be considered tax residents if they maintain a significant economic interest in Spain.
The tax team reviews your specific situation.
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