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V3404-20 ·24 November 2020 ·consulta-vinculante Medium impact
Tax

Staying in Spain over 183 days may trigger fiscal residency without proof of residency in another country

A Kuwaiti resident intending to obtain non-remunerative residency in Spain asks whether staying over 183 days can avoid Spanish fiscal residency. The DGT explains that exceeding 183 days triggers fiscal residency unless residency in another country is proven or the Double Taxation Agreement applies.

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Lifecycle

2020-11-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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