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V2826-14 ·20 October 2014 ·consulta-vinculante Medium impact
Tax

EU officials residing in another member state due to duties retain Spanish tax residency

A European Commission official resident in Belgium enquires about his Spanish taxation. The DGT clarifies that, under EU Protocol No. 7, if a change of residence is due to official duties, the individual retains their fiscal residency in Spain and must tax their worldwide income.

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2014-10-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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