JOURNAL ARTICLE

LA NOCIÓN DE CENTRO DE INTERESES ECONÓMICOS EN LA DETERMINACIÓN DE LA RESIDENCIA FISCAL: RTEAC DE19 DE DICIEMBRE DE 2022, RG. 00/04837/2019.

  • Published In: Revista Técnica Tributaria, 2023, n. 141. P. 1 1 of 3

  • Database: Business Source Ultimate 2 of 3

  • Authored By: Delgado Pacheco, Abelardo 3 of 3

Abstract

The TEAC, in its recent Resolution of December 19, 2022, addresses the configuration of the concept of center of economic interests for the purpose of determining the tax residence in Spain of an individual. In a case where the possible alternative tax residence was located in Andorra, the TEAC addresses the issues traditionally debated around this notion: the weighting of income and wealth, the importarme of the composition of wealth, the jurisdictions with which income and wealth located in Spain should be compared and the burden of proof in case of dispute. [ABSTRACT FROM AUTHOR]

Additional Information

  • Source:Revista Técnica Tributaria. 2023/04, Issue 141, p1
  • Document Type:Article
  • Subject Area:Geography and Cartography
  • Publication Date:2023
  • ISSN:0214-6010
  • Accession Number:167447518
  • Copyright Statement:Copyright of Revista Técnica Tributaria is the property of Asociacion Espanola de Asesores Fiscales and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

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