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Residencia fiscal: interpretación del concepto “ausencias esporádicas” en la Ley del IRPF /
Tax residence: interpretation of the concept “sporadic absences” under the Spanish Personal Income Tax Law

Please click here for the English version En fecha 28 de noviembre de 2017, el Tribunal Supremo (en adelante, “TS”) resolvió varios recursos de interés casacional (núm. 807/2017, 809/2017, 812/2017, 813/2017 y 815/2017), sobre cómo ha de interpretarse el concepto de...

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