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V2030-20 ·19 June 2020 ·consulta-vinculante Medium impact
Tax

Fiscal residency depends on physical presence or economic interest location

A Spanish citizen asks whether they are a tax resident in Spain after moving to Colombia with their diplomatic spouse. The DGT explains that residency is determined by physical presence for more than 183 days or by having the economic centre of interests in Spain.

In 6 key points

Lifecycle

2020-06-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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