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V2601-24 ·18 December 2024 ·consulta-vinculante Medium impact
Tax

Fiscal residence in case of conflict resolved by permanent home and centre of vital interests

A taxpayer inquires about their tax residence in the event of a potential conflict between Spain and France. The DGT explains how to resolve dual residence through the Agreement and how foreign-earned salaries are taxed.

In 6 key points

Lifecycle

2024-12-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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