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An employee of Spain's Consulate General in Moscow asks whether they are subject to Spanish IRPF. The DGT states that, under the Spain-Russia double taxation treaty and the Spanish Personal Income Tax Law, they are not if they already had foreign residence before employment.
Cuestión planteada Si tiene la consideración de contribuyente del Impuesto sobre la Renta de las Personas Físicas (IRPF) en España en el período impositivo 2018.
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