Nogueira, João Félix PintoEscribano López, Eva Alicia2025-11-252025-11-252025-09Escribano, 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).9789083468204https://hdl.handle.net/20.500.14352/126445This report explores the concept and consequences of corporate tax residence in Spain, encompassing both substantive and procedural aspects, and both domestic and international perspectives.engbook parthttps://www.ifa.nl/news/ifa-2025-cahiers-are-publishedopen accessDerecho tributario5605.06 Derecho Fiscal