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V2731-20 ·7 September 2020 ·consulta-vinculante Medium impact
Tax

Requirements for special tax regime for non-residents after relocation to Spain

A taxpayer asks about the conditions for accessing the special tax regime under the Non-Resident Income Tax law following relocation to Spain. The DGT clarifies how to calculate the period of non-residence and the need for a causal link in the move.

In 6 key points

Lifecycle

2020-09-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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