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New guides on the latest Spanish tax and immigration developments.
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Un ciudadano español residente en EE. UU. consulta si, trabajando para una universidad española pero permaneciendo fuera de España más de 183 días en 2026, sería residente fiscal. La DGT señala que si la ausencia es prolongada y no esporádica, no computa para el criterio de permanencia, aunque advierte que podría ser residente por tener su base de actividades en España.
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