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V2132-15 ·10 July 2015 ·consulta-vinculante Low impact
FISCAL

La residencia fiscal en España se determina por la permanencia o el núcleo de intereses, requiriendo acreditación de residencia en el extranjero para evitar la tributación por renta mundial

Lifecycle

2015-07-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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