Tag: tax residence
The growing importance of tax residence in our jurisprudence
06/23/2026
In recent years, the courts have issued numerous and important resolutions and judgments that we review below, which have been shaping an abundant doctrine on the concepts of center of economic interests, center of vital interests or sporadic absences, or on the value of residence certificates. In recent years, we have witnessed a notable increase […]
The granting of tax benefits based on tax residence violates the principle of equality
04/14/2026
The Constitutional Court thus concludes in relation to the application of the reduced rate of the tax on documented legal acts that Galician legislation regulates for mutual guarantee companies with registered office in the territory of the autonomous community of Galicia, but its conclusions (supported by the jurisprudence of the CJEU) are undoubtedly projected on […]