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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 27 results.
Habitual home determined by continuous and effective residence, not registration
V5308-26
La residencia fiscal de becarios en el extranjero depende de la permanencia física y el núcleo de intereses
V1647-26
Residency in an Autonomous Community is a factual issue to be proven with valid evidence
V1169-26
Fiscal address must comply with General Tax Law criteria
V0076-26
Tax residency determined by presence of over 183 days or economic interest centre
V2200-25
Cannot provide a separate fiscal address different from that set by the General Tax Law
V0953-25
The donation of money is taxed in the Autonomous Community where the donee has their habitual residence
V0006-25
Spouse of EU employee working independently excluded from fiscal home equity under Protocol 7 article 13
V1834-24
Tax domicile of individuals is their habitual residence unless engaged in a primary economic activity
V0485-24
La residencia fiscal y la tributación de rentas dependen de la permanencia y el Convenio con Australia
V1104-23
Residency and physical presence required for reduced gaming tax rates
V0837-21
Rendimientos de una sociedad civil en el País Vasco tributados por el IRPF si el socio reside en territorio común
V3160-20
Social media service billing depends on professional's tax residency
V1062-20
The entity may offset VAT from its permanent establishment and must remove it from the census
V0399-20
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
Criterios de determinación de la residencia fiscal en España
V0402-19
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
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
Tratamiento fiscal de las pensiones de clases pasivas en caso de residencia fiscal en Alemania
V2218-17
Application of regional law based on the location of the highest-value assets in Spain
V1345-17
Geographic mobility reduction requires proof of actual residence change
V0145-17
Se mantiene la obligación de tributar en España por renta mundial si no se acredita residencia fiscal en otro país
V4745-16
La tributación depende de la determinación de la residencia fiscal según la LIRPF y el Convenio con Reino Unido
V3945-15
EU officials residing in another member state retain Spanish tax residency
V0951-14
Competencia de la Diputación Foral de Vizcaya en IVA y determinación de la normativa de IRPF según la residencia de los comuneros
V0675-14
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