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V2233-23 ·27 July 2023 ·consulta-vinculante Low impact
Tax

Tax residence is determined by presence, center of economic interests, or Convention rules

Lifecycle

2023-07-27PublishedPublished 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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