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V2056-15 ·1 July 2015 ·consulta-vinculante Medium impact
Tax

Fiscal residency in Spain requires proof of foreign residence to exclude sporadic absences from the 183-day threshold

A worker on an expatriation contract in Belgium asks whether she is a tax resident in Spain due to frequent trips and property holdings there. The DGT explains that if she does not prove her tax residency in Belgium, her sporadic absences will count towards the 183-day limit.

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2015-07-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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