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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A EU official resident in Luxembourg asks whether their property in Spain retains its status as habitual residence for tax benefits. The DGT states that although the individual maintains fiscal residence in Spain due to their status as an EU official, the property loses its status as habitual residence if it is no longer their effective place of residence.
The tax team reviews your specific situation.
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