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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 97 results.
Criterios de residencia fiscal en España y aplicación de la LIRPF
V1632-26
Residency in an Autonomous Community is a factual issue to be proven with valid evidence
V1169-26
Fiscal residence determined by physical presence or economic interest centre, irrespective of immunities
V0901-26
La residencia fiscal se determina por permanencia, intereses económicos o mediante los criterios del Convenio de Doble Imposición
V2496-25
Geographic mobility deduction depends on proving effective residence change
V1854-25
Residence determined by duration of stay or centre of interests
V0886-25
The obligation to file an IRPF or IRNR tax return depends on the determination of tax residence in Spain
V0160-25
Fiscal residence in case of conflict resolved by permanent home and centre of vital interests
V2601-24
Tax residency in Spain depends on physical presence or economic interest centre
V1341-24
La residencia fiscal y la potestad de gravamen de rentas dependen de la permanencia, el centro de intereses vitales y la sede de dirección efectiva
V1200-24
Tax residency in Spain determined by physical presence or economic interest centre
V0554-24
Tax domicile of individuals is their habitual residence unless engaged in a primary economic activity
V0485-24
Foreign work exemption depends on tax residency and employer type
V2417-23
Tax residence is determined by presence, center of economic interests, or Convention rules
V2233-23
Tax residency in Spain determined by presence of over 183 days or economic interest centre
V2044-23
Fiscal residence determined by presence, activity base or family nucleus; German double taxation treaty applies in case of conflict
V1327-23
Fiscal residence in Spain determined by physical presence or economic interest centre
V1277-23
Earnings of OSPAR employee taxed in Spain if fiscal resident
V1106-23
Student's tax residency depends on internal rules and treaty application
V0613-23
Fiscal residency determined by presence, economic interests or vital interests under the double taxation treaty
V0615-23
Fiscal residency determined by stay of over 183 days or by centre of vital interests
V0614-23
Fiscal residency in Spain determined by presence or economic interests
V0616-23
Tax residency determined by full natural year, not partial periods
V0384-23
Tax residency determined by stay over 183 days or centre of vital interests
V2628-22
Fiscal residency determined by domestic law and double taxation treaty
V2440-22
Determination of tax residence in Spain and resolution of residence conflicts through Convention
V2373-22
Tax residence in Spain is determined by staying for more than 183 days or the core of economic activities
V2321-22
Tax residency determined by LIRPF criteria and double taxation treaties, even during COVID-19
V1632-22
Geographic mobility expense deduction applicable only if fiscal residence remains in Spain
V0195-22
Fiscal residence determined by domestic law and double taxation treaty criteria
V2804-21
Fiscal residency determined by presence over 183 days or economic interest centre
V1454-21
Days spent in Spain due to COVID-19 border closures count for tax residency, but double taxation treaty may avoid residence status
V0862-21
Residency determined by physical presence or centre of interests
V0840-21
You are a Spanish tax resident if you spend more than 183 days in Spain during the calendar year
V0754-21
V0745-21
Tax residency in Spain determines worldwide income taxation and double taxation relief
V2985-20
Tax residency and employment income taxation governed by LIRPF and Germany treaty
V3007-20
Tax residency and work income depend on presence, centre of vital interests and place of work
V2621-20
A foreign fund donation does not determine economic interests in Spain
V1539-20
Fiscal residence determined by permanent home in case of residence conflict
V1012-20
Fiscal residence determined by presence, activities or family nucleus
V0764-20
IVA obligation maintained if permanent establishment remains in Spain after moving residence
V0430-20
Criterios para la determinación de la residencia fiscal en el IRPF y resolución de conflictos de residencia
V0250-20
La residencia fiscal en España se determina por la permanencia superior a 183 días o por el núcleo de actividades o intereses económicos
V0103-20
La determinación de la residencia fiscal es clave para establecer la potestad tributaria sobre las pensiones según el Convenio
V3533-19
Determinación de la residencia fiscal y aplicación del Convenio Hispano-Dominicano ante conflicto de residencia
V3419-19
Residency in an Autonomous Community is a factual issue to be proven
V2957-19
Residence determined by permanence or centre of interests, not registration
V1159-19
Residency in an Autonomous Community is a factual issue to be proven by valid means
V0319-19
Temporary absences count when determining residence in Ceuta
V2194-18
Los funcionarios de la Unión Europea pueden conservar su domicilio fiscal original si se trasladan por sus funciones
V2184-18
Residence habitual in an autonomous community is a factual issue to be proven by the taxpayer
V1886-18
La determinación de la residencia fiscal y la aplicación del Convenio Hispano-Suizo dependen de los criterios de la LIRPF y las reglas de desempate del Convenio
V1663-18
Staying over 183 days in Spain may determine tax residency
V1166-18
La tributación de las remuneraciones de un empleado consular en EE. UU. depende de su residencia fiscal
V0786-18
La residencia fiscal en España se determina por la permanencia, el centro de intereses económicos o la unidad familiar
V0535-18
La residencia fiscal se determina por la permanencia, el núcleo de intereses económicos o los convenios de doble imposición
V0479-18
La residencia fiscal en caso de conflicto entre España y Austria se resolverá mediante el centro de intereses vitales
V0078-18
Tax residence in Spain is determined by permanence or the center of economic interests
V3285-17
La residencia fiscal en España dependerá de la permanencia física y del núcleo de intereses económicos
V2136-17
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