Granted that:
1- Ideal is to work for dispute to be prevented
2- If one is considered tax resident in Spain, CY will not fight the case
However, and correct me if I'm wrong, an individual can dispute the authorities claim over whether he/she should be considered a tax resident.
Should Spain claim an individual is a tax resident on the basis of 'centre of economic interest', my understanding of how this works is that they would need to present evidence that backs their claim (and give one the right to present their evidence before the relevant legal bodies study the case and take a decision).
Again, prevention is the best option, but just want to confirm my understanding of how the process works if prevention doesn't work.
1- Ideal is to work for dispute to be prevented
2- If one is considered tax resident in Spain, CY will not fight the case
However, and correct me if I'm wrong, an individual can dispute the authorities claim over whether he/she should be considered a tax resident.
Should Spain claim an individual is a tax resident on the basis of 'centre of economic interest', my understanding of how this works is that they would need to present evidence that backs their claim (and give one the right to present their evidence before the relevant legal bodies study the case and take a decision).
Again, prevention is the best option, but just want to confirm my understanding of how the process works if prevention doesn't work.
