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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A taxpayer inquired whether they could apply for the reinvestment exemption after moving abroad for work reasons and their partner taking a leave of absence. The Directorate General for Taxes (DGT) ruled that the change of residence must be necessitated by compelling circumstances rather than mere personal choice or convenience.
The tax team reviews your specific situation.
Partner-attended · reply within 24 business hours
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