Durán Cabré, José MaríaNegre Parnau, Eudald2021-09-232021-09-232021-09https://hdl.handle.net/2445/180204Treballs Finals del Grau de d'Administració i Direcció d'Empreses, Facultat d'Economia i Empresa, Universitat de Barcelona, Curs: 2020-2021, Tutor: José Maria Durán CabréIn this project will be analyzed who have the right to tax each individual. This right is strictly related with the fiscal residency as individuals pay for their worldwide income in their residence country. The project goes from the regulation of fiscal residency in the SPITL to the administration interpretation and jurisprudence of this regulation and finishing with the analysis of different real situations.39 p.application/pdfengcc-by-nc-nd (c) Negre Parnau, 2021http://creativecommons.org/licenses/by-nc-nd/3.0/es/Impostos sobre la rendaDomicili fiscalDoble imposicióTreballs de fi de grauIncome taxDomicile in taxationDouble taxationBachelor's thesesinfo:eu-repo/semantics/bachelorThesisinfo:eu-repo/semantics/openAccess