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A taxpayer moving to Japan in September 2016 sought clarification regarding their tax residency status and the applicability of the exemption for foreign employment income. The DGT clarifies that an individual is considered a resident if they stay in Spain for more than 183 days or have their centre of economic interests there. Furthermore, the exemption under Article 7.p of the Personal Income Tax Law (LIRPF) requires that the work be performed for a non-resident entity in a country that has an information exchange agreement in place.
Cuestión planteada Residencia fiscal del consultante.
La residencia fiscal se determina por la permanencia más de 183 días en España (salvo que se acredite residencia en otro país) o por radicar en el país el núcleo de actividades económicas. Para aplicar la exención por trabajos en el extranjero, los rendimientos deben derivar de una relación laboral o estatutaria, realizarse para una entidad no residente y en un territorio con impuesto análogo que no sea paraíso fiscal. Si existe conflicto de residencia, se resolverá según el Convenio entre España y Japón.
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