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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 17 results.
Resolución de 30 de diciembre de 2025, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la calificación negativa del registrador de la propiedad de San Fernando n.º 1 de una instancia solicitando el cambio de número de identidad de extranjero de una titular registral por el código número de identificación fiscal por haber adquirido la nacionalidad española por residencia.
BOE-A-2026-10620
Spanish nationals moving to Gibraltar remain tax residents of Spain
V0900-26
Spanish citizen resident in France taxed only in Spain on public pension
V0792-25
Spanish nationals residing in Spain are only taxed on Salvadoran public pensions in Spain
V2636-24
Australian university pension taxed only in Spain under CDI article 18
V2465-24
Tax residency and income taxation depend on presence, centre of vital interests and effective management base
V1200-24
Public pensions of a Civil Guard member residing in France are taxed exclusively in Spain
V3254-23
UK public pensions of Spanish nationals resident in Spain are only taxed in Spain
V3253-23
Tax identification numbers for foreign entities must begin with the letter N
V0014-23
Spanish citizens moving to Gibraltar remain tax residents in Spain
V1310-22
Fiscal residency in Spain determined by presence of over 183 days or economic interest centre
V2025-21
You are a Spanish tax resident if you spend more than 183 days in Spain during the calendar year
V0754-21
A former Uruguayan public servant's pension is only taxable in Spain if the beneficiary is a Spanish resident and national
V1946-19
Fiscal residence of an EUIPO national determined by Spanish internal rules
V0429-17
Two different deductions possible in a co-produced film depending on nationality
V0006-17
Taxation of Spanish or Finnish pensions depends on beneficiary's residence and nationality
V5333-16
Belgian nationals working in Spain's diplomatic mission may be taxed there
V2186-05
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