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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 38 results.
Fiscal residence in Spain determined by over 183 days' stay or economic interest centre
V5330-26
Tax residency in Spain determined by physical presence or location of business activities
V2100-25
Tax residence in Spain determines taxation on worldwide income, including foreign-source income for work performed in Spain
V1995-25
Tax residency and income taxation for remote work depend on place of residence and place of employment
V3326-23
Fiscal residence determined by presence, activity base or family nucleus; German double taxation treaty applies in case of conflict
V1327-23
Tax residency in Spain determined by physical presence, economic interests or family situation
V2512-22
Determination of tax residence in Spain and resolution of residence conflicts through Convention
V2373-22
Tax residency determined by physical presence or economic activities in Spain
V1330-22
Fiscal residence in Spain determined by stay over 183 days or economic interest base
V0937-22
Fiscal residence determined by physical presence or economic activities; VAT based on client status
V0399-22
Tax residency and foreign work exemption depend on presence, economic base and tax nature in destination country
V2912-21
Tax residency depends on physical presence or economic activities base in Spain
V2770-21
Fiscal residency determined by stay of over 183 days or economic activity base
V2337-21
Tax residency in Spain determined by physical presence, economic interests or family ties
V1389-21
Fiscal residency based on presence or economic interests; foreign work exemption requires intergroup services
V1291-21
Fiscal residency determined by presence of over 183 days or economic interest centre
V0195-21
Tax residency in Spain depends on physical presence, activity base or spouse's residency
V2055-20
Residence tax determined by presence or economic activities; exemption requires habitual home and reinvestment
V2045-20
Fiscal residence determined by presence, activities or family nucleus
V0764-20
Tax residency in Spain depends on physical presence, economic activities or family residence
V2782-18
Fiscal residence determined by presence, economic interests or family residence
V0902-18
La residencia fiscal se determina por la permanencia o la base de actividades y se resuelve mediante el Convenio en caso de conflicto
V2852-17
Fiscal residency in Spain determined by physical presence or economic interest nucleus
V1448-17
Tax residency in Spain determined by physical presence or economic interest centre
V0534-17
La residencia fiscal en España se determina por permanencia o base de actividades y se rige por el Convenio con Portugal en caso de conflicto
V0316-17
Fiscal residency determined by physical presence or economic activity base
V2506-16
Tax residency in Spain determined by presence, centre of activities or spouse's residence
V2281-16
La residencia fiscal se determina por permanencia, base de actividades o núcleo de intereses económicos
V2277-16
La residencia fiscal se determina por permanencia o base de actividades, salvo que se acredite residencia en otro país
V1431-16
La residencia fiscal se determina por permanencia o base de actividades, lo que define la tributación por renta mundial
V3630-15
La residencia fiscal en España se determina por permanencia o base de actividades, y el conflicto con otros países se resuelve mediante convenios
V3237-15
Tax residency in Spain determined by physical presence or economic interests
V3191-15
Tax residency in Spain determined by 183-day stay or economic activity base
V2598-15
Tax residency in Spain determined by physical presence or economic activities
V1720-15
Tax residency determined by presence or centre of activities and double taxation treaties
V0403-15
Fiscal residency determined by stay of over 183 days or economic interest base
V3355-14
Fiscal residence determined by presence or activity base; meal allowances have limits
V2295-14
Fiscal residency in Spain depends on 183-day presence or economic interest base
V2083-14
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