When two countries’ domestic tests both make you resident in the same year — common in the year of a move — the applicable treaty’s tiebreaker article assigns you to one of them, walking down: where you have a permanent home; where your personal and economic ties (center of vital interests) are stronger; where you habitually live; citizenship. A Spain-to-Türkiye mover’s year one is a textbook tiebreaker case, and the documentation you keep decides how comfortable that year is.
Tiebreaker rules
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