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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A taxpayer asks whether interest from a deposit to be received in 2015, the year they cease to be a Spanish resident, should be declared in their IRPF. The DGT responds that such interest is not taxable in the IRPF as it is due during a period when the taxpayer is no longer a resident, but may be taxable under the Non-Resident Income Tax.
The tax team reviews your specific situation.
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