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An Andorran resident asks whether obtaining unusual Spanish-source income might lead to loss of Andorran tax residency. The DGT explains that Spanish tax residency depends on either physical presence or economic interest nexus, with the assessment of such interests being a factual determination.
Cuestión planteada Corroborar que su residencia fiscal, según la información expuesta, es Andorra. En caso afirmativo, si la renta atípica de fuente española obtenida en el 2016 podría hacerle perder la condición de residente en Andorra.
La residencia fiscal en España se determina por la permanencia de más de 183 días o por radicar en el país el núcleo principal de actividades o intereses económicos. Si el peso de la obtención de rentas de fuente española y el patrimonio en España es muy significativo respecto al total, podría apreciarse que el núcleo de intereses económicos está en España. La valoración de este criterio es una cuestión de hecho que corresponde a la Agencia Estatal de Administración Tributaria.
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