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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A gambling company asks what requirements must be met to be considered genuinely based in Melilla and eligible for reduced tax rates. The DGT explains that residency is a factual issue to be assessed by the Administration, though it suggests three reasonable criteria for determining it.
The tax team reviews your specific situation.
Partner-attended · reply within 24 business hours
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