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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A worker residing in Germany and working in Switzerland asks whether they must tax their worldwide income in Spain. The DGT explains that residence depends on physical presence, economic interests or family ties in Spain, and how to resolve conflicts with the Swiss double taxation agreement.
Individuals working abroad may be subject to Spanish taxation on worldwide income if they meet criteria for fiscal residence in Spain.
The tax team reviews your specific situation.
Partner-attended · reply within 24 business hours
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