Spain: (Unwanted) Spanish stays caused by COVID-19 and their tax repercussions
Written By
Partner
Spain
I am a partner and head of Bird & Bird's Tax department in the Madrid office.
Among other repercussions from COVID-19 that we have all suffered in one way or another, it is worth discussing some of the fiscal impacts that have arisen unexpectedly in light of these circumstances.
Specifically, we are referring to “enforced” stays in this country or in an Autonomous Community (AC) other than the territory where the habitual address of an individual is located.
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