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V2044-23 ·13 July 2023 ·consulta-vinculante Medium impact
Tax

Tax residency in Spain determined by presence of over 183 days or economic interest centre

A taxpayer moving from Spain to Luxembourg in 2022 seeks advice on their tax residency and the taxation of their income. The DGT states that, having spent over 183 days in Spain, they are tax-resident in Spain and must resolve any double taxation issue if applicable.

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2023-07-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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