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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A taxpayer inquires about the taxation of employment income after working in Spain and subsequently in the UK during 2017. The DGT clarifies that tax residence is determined by physical presence or the centre of vital interests, and that the Double Taxation Convention with the UK resolves residency conflicts and taxing rights.
Cuestión planteada Residencia fiscal y forma de tributar por los rendimientos del trabajo personal.
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