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V2804-21 ·15 November 2021 ·consulta-vinculante Medium impact
Tax

Fiscal residence determined by domestic law and double taxation treaty criteria

The DGT explains that domestic rules and tie-breaker criteria of the double taxation treaty should be applied to avoid double taxation in the event of a conflict between Spain and Estonia arising from the COVID-19 situation.

In 6 key points

Lifecycle

2021-11-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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