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Criterios de residencia fiscal en España y aplicación del Convenio con Emiratos Árabes Unidos
V1670-26
Criterios para la determinación de la residencia fiscal en España
V1646-26
Criterios para determinar la residencia fiscal en España: permanencia y núcleo de actividades
V2558-25
Fiscal residency depends on physical presence or economic activity location
V2314-25
Tax residency determined by presence of over 183 days or economic interest centre
V2200-25
Tax residency and salary taxation depend on physical presence and compliance with treaty requirements
V1399-25
La residencia fiscal se determina por la permanencia en España o el núcleo de actividades económicas
V0442-25
Tax residence in Spain is determined by physical presence or the core of economic activities
V0156-25
Tax residency in Spain determined by physical presence or economic interest centre
V0554-24
Taxation of foreign salary depends on fiscal residence and exemption criteria
V1672-23
Tax residency determined by physical presence or economic activities in Spain
V1330-22
Tax declaration obligation depends on fiscal residency and income limits
V1163-22
Criterios de residencia fiscal en IRPF y reglas de localización del IVA para servicios de reparación de embarcaciones
V0399-22
Tax residency and foreign work exemption depend on presence, economic base and tax nature in destination country
V2912-21
Fiscal residency determined by stay of over 183 days or economic activity base
V2337-21
Days spent in Spain during the pandemic count for tax residency
V2046-21
Tax residency determined by physical presence, economic activities or double taxation treaties
V3202-20
Tax declaration obligation depends on fiscal residency and foreign work exemption criteria
V2043-20
Tax declaration obligation depends on fiscal residency and worldwide income limits
V0358-20
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
Tax residency in Spain determined by presence, economic interests or family residence
V3335-19
Fiscal residence in Spain determined by presence or economic activities
V2869-19
Article 8.2 of the Spanish Income Tax Law does not apply to relocation to Libya
V1431-19
Fiscal residence in Spain determined by physical presence, economic interests or spouse and children's residence
V0166-19
La residencia fiscal se determina por la permanencia de 183 días o por el núcleo de actividades o intereses económicos
V0113-19
Tax residency in Spain depends on physical presence, economic activities or family residence
V2782-18
La residencia fiscal se determina por la permanencia de 183 días o el núcleo de intereses, y la exención por trabajos en el extranjero requiere cumplir requisitos específicos
V1655-18
Tax residency in Spain is determined annually and may require worldwide income taxation
V1838-17
Fiscal residency in Spain determined by physical presence or economic interest nucleus
V1448-17
La residencia fiscal se determina por permanencia o base de actividades; la exención por trabajo en el extranjero requiere cumplir requisitos de la LIRPF
V1447-17
Tax residency in Spain depends on physical presence or economic interest centre
V1388-17
La residencia fiscal se determina por la permanencia más de 183 días en España o por el núcleo de actividades económicas
V1004-17
La residencia fiscal en España se mantiene si no se acredita la residencia en el extranjero o si el núcleo de actividades permanece en el país
V0507-17
V0480-17
La residencia fiscal en España se mantiene si no se acredita la residencia en otro país o si el núcleo de actividades permanece en España
V0273-17
If you reside in Spain and do not prove fiscal residence abroad, you must pay tax on your worldwide income
V4358-16
Fiscal residency determined by physical presence or economic activity base
V2506-16
Tax residency determined by physical presence or economic activity centre
V1213-16
Criterios de determinación de la residencia fiscal en España
V2855-15
Tax residency in Spain depends on stay exceeding 183 days or economic interest centre
V2868-15
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 in Spain determined by presence, economic interests or Portugal double taxation treaty
V2654-14
Fiscal residency in Spain maintained if no foreign residency proven
V2270-14
Tax residency in Spain determined by physical presence or economic activity centre
V2268-14
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