Podcast - Residence transfers during COVID

Welcome to Lener's first podcast! A channel in which we will share current legal and economic information from the hand of our expert professionals in the different areas and sectors of activity. 

Episode directed by Jesús Pérez Esquide. Partner of the Tax Department.

Teleworking and changes of residence during COVID may in turn lead to a change of tax residence of the taxpayer, and may become a taxpayer of the autonomous community of destination applying the tax regulations of this, which could mean a great change in their taxation, especially for the purposes of Wealth Tax and Personal Income Tax; The Tax Administration has information to verify this issue and will carry out inspection actions in this regard.