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V2540-14 ·30 September 2014 ·consulta-vinculante Medium impact
Tax

Fiscal residence determined by presence in Spain or centre of vital interests

A consultant asks whether their fiscal residence would be determined if employed by a Spanish company in Chile and they stay over 183 days there. The DGT explains that residence is determined by presence in Spain or the centre of activities, and in case of conflict, the Spain-Chile Double Taxation Agreement applies.

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2014-09-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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