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A French citizen working for an American company under a French contract asks about their Spanish tax situation. The DGT explains that they will be tax resident if they stay in Spain for more than 183 days or if their family resides there.
Cuestión planteada Situación fiscal en España en relación con una posible doble imposición
Se es residente fiscal en España si se permanece más de 183 días en territorio español durante el año natural, computando las ausencias esporádicas salvo que se acredite residencia fiscal en otro país. También se es residente si radica en España el núcleo principal de actividades o intereses económicos, o si residen habitualmente en España el cónyuge y los hijos menores. Si se cumplen estos criterios, se tributa por la renta mundial.
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