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A researcher asks about her tax residency in Spain and exemptions for working in France and the US. The tax authority replies that residency depends on presence or centre of economic activities, and international treaties can resolve residency conflicts.
Cuestión planteada Residencia fiscal de la consultante en los años 2014 y 2015.
La residencia fiscal se determina por la permanencia más de 183 días en España o por radicar en el país el núcleo de actividades económicas. En caso de conflicto de residencia con Francia o EE.UU., se aplicarán las reglas de los convenios para evitar la doble imposición, como la vivienda permanente o el centro de intereses vitales. Si la persona es residente en España, tributará por su renta mundial.
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