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V1539-20 ·22 May 2020 ·consulta-vinculante Medium impact
Tax

A foreign fund donation does not determine economic interests in Spain

Two brothers ask whether receiving a foreign fund donation affects their tax residency in Spain. The DGT responds that such a donation does not influence the determination of their main centre of economic interests or economic activities.

In 6 key points

Lifecycle

2020-05-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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