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V2046-21 ·8 July 2021 ·consulta-vinculante Medium impact
Tax

Days spent in Spain during the pandemic count for tax residency

The consultant asks whether days spent in Spain due to the COVID-19 pandemic count towards determining tax residency. The DGT responds that residency is determined according to the criteria in Article 9 of the IRPF Law, regardless of exceptional circumstances.

In 6 key points

Lifecycle

2021-07-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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