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V1632-22 ·8 July 2022 ·consulta-vinculante Low impact
Tax

La residencia fiscal se determina por los criterios de permanencia o núcleo de intereses, con pautas de la OCDE para situaciones de COVID-19

Lifecycle

2022-07-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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