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A Mauritanian citizen asks whether he is tax resident in Spain if his family moves there but he remains in Mauritania for more than 183 days. The DGT states he will not be considered a resident if he can prove his residence in Mauritania, unless his economic centre of activities is in Spain.
Cuestión planteada Residencia fiscal en España.
La residencia fiscal se determina por periodos impositivos completos y se establece si se permanece más de 183 días en España o si el núcleo de actividades económicas radica en territorio español. Existe una presunción de residencia si residen en España el cónyuge y los hijos menores, aunque esta admite prueba en contrario. Si el consultante acredita su residencia en Mauritania, solo sería residente en España si su base de actividades o intereses económicos se encuentra aquí.
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