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Spain: Covid-19 triggered stays will count towards tax resident status

06/08/2020

According to the Spanish Personal Income Tax (“PIT”) Act, for tax purposes, individuals will be considered a tax resident in Spain in a calendar year if, among other circumstances, they spend at least 183 days on Spanish soil within said calendar year. Against...

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Authors

Portrait ofDiego de Miguel
Diego de Miguel
Partner
Madrid
Portrait ofRicardo Héctor
Ricardo Héctor
Partner
Madrid