What effect will the lockdown have on tax residency? Both the Spanish government and Tax Agency have failed to address this issue. Days spent under lockdown will not count towards tax residency in countries like Germany or France. AUTHOR: Andreu Bové, Tax Advisor Bové Montero y Asociados BOVÉ_CINCODÍAS_210520   The lockdown imposed by our governments…

    For those employees who must travel abroad to carry out their job, the regulations of the Spanish Personal Income Tax (IRPF) include two different regimes that allow a part of their salary to be exempt from taxation in Spain. However, although the regime provided for in article 7p of the Personal Income Tax…