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V1983-20 ·17 June 2020 ·consulta-vinculante Medium impact
Tax

Days spent in Spain during the state of alarm count for tax residency

A married couple resident in Lebanon asks whether days spent in Spain due to the state of alarm count towards determining their tax residency. The DGT responds that such days do count towards the calculation of residency period.

In 6 key points

Lifecycle

2020-06-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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