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V4006-15 ·15 December 2015 ·consulta-vinculante Medium impact
Tax

Tax residency in Spain determined by physical presence, economic interests or family presumption

A Swiss executive asks whether his tax residency is Spanish after his family returns to Spain. The DGT explains that residency depends on physical presence, the economic centre of interests, or the family's residency, allowing contrary evidence.

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2015-12-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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