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V3227-18 ·19 December 2018 ·consulta-vinculante Low impact
Tax

La residencia fiscal se determina por la permanencia de más de 183 días, computando las ausencias esporádicas salvo prueba en contrario

Lifecycle

2018-12-19PublishedPublished 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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