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Publication date
2025
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International Fiscal Association (IFA)
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Citation
Escribano, E. (2025). Spain. En J. F. P. Nogueira (Ed.), Residence for corporate income tax purposes (Vol. 109A, pp. 19–119). Cahiers de Droit Fiscal International. International Fiscal Association (IFA).
Abstract
This report explores the concept and consequences of corporate tax residence in Spain, encompassing both substantive and procedural aspects, and both domestic and international perspectives.