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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 26 results.
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
Fiscal residency determined by domestic law and double taxation treaty
V2440-22
Geographic mobility expense deduction applicable only if fiscal residence remains in Spain
V0195-22
A foreign fund donation does not determine economic interests in Spain
V1539-20
Criterios para la determinación de la residencia fiscal en el IRPF y resolución de conflictos de residencia
V0250-20
Residency in an Autonomous Community is a factual issue to be proven
V2957-19
Staying over 183 days in Spain may determine tax residency
V1166-18
La residencia fiscal en España se determina por la permanencia, el centro de intereses económicos o la unidad familiar
V0535-18
La determinación de la residencia fiscal depende de la normativa interna y del Convenio con EE. UU.
V1696-17
La residencia fiscal en España se determina por la permanencia física o el núcleo de intereses económicos
V2603-16
Residency tax status not determined by residence permit or registration
V1165-15
Determination of tax residency in Spain and autonomous community
V0803-15
Tax residency depends on physical presence or economic interest centre
V0686-15
Having a residence permit under Law 14/2013 does not automatically imply fiscal residence in Spain
V0346-15
Fiscal residence determined by physical presence, economic interests or family
V2653-14
Tax residency in Spain determined by presence, economic interests or Portugal double taxation treaty
V2654-14
Tax residency in Spain depends on presence, economic interests or family ties
V1634-14
Taxation of foreign earnings depends on fiscal residence and exemption criteria
V1455-14
Tax residency determines obligation to file foreign assets declaration
V1233-14
Tax residency determined by presence, economic interests or family residence
V0976-14
A company may be tax resident in Spain if its effective management office is located here
V0962-14
Tax residency determined by presence or economic interests, may conflict with UK
V0953-14
Tax residency in Spain determined by presence, economic interests or family
V0630-14
Earnings of a Brazilian resident worker are not taxed in Spain
V0433-14
Tax liability in Spain for worldwide income if fiscal residence is maintained
V0430-14
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