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New guides on the latest Spanish tax and immigration developments.
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A query was raised regarding whether it is possible to notify the Administration of a tax residence that does not correspond to a natural person. The Directorate General for Taxes (DGT) ruled that the notification of a change of residence takes effect from the moment of submission, although the Administration retains the power to verify and rectify said residence.
This ruling clarifies the temporal effectiveness of tax residence notifications while reaffirming the Administration's authority to audit and correct inaccurate data.
The tax team reviews your specific situation.
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