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A Portuguese citizen who resided in Spain between 2006 and 2013 asks whether they can claim the special IRPF regime upon returning in 2020. The DGT responds that the requirement of not being resident in Spain during the previous 10 tax periods is not met.
Individuals returning to Spain after residing there must verify their residency status over the past 10 tax periods to determine eligibility for the special IRPF regime.
The tax team reviews your specific situation.
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