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A researcher with postdoctoral fellowships in the U.S. and a contract with a Spanish state agency inquires about their tax residency. The DGT explains that residency is determined by physical presence of over 183 days or by the economic activity centre, and potential conflicts are resolved through the Double Taxation Avoidance Agreement.
Individuals with temporary or intermittent stays abroad may still be considered tax residents if they maintain a significant economic presence in Spain.
The tax team reviews your specific situation.
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