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A consultant planning to move from Mexico to Madrid and opt for the special LIRPF regime asks whether they will be tax resident in Spain and in which autonomous community. The DGT responds that residing in Spain for more than 183 days in a calendar year establishes tax residency in Spain and in the autonomous community where their habitual residence is located.
Cuestión planteada 1.Teniendo en cuenta dicho cambio de residencia a España y asumiendo que el consultante optará por el régimen especial previsto en el artículo 93 de la LIRPF, se pregunta si el consultante tendría la consideración de residente fiscal en España, concretamente con residencia habitual en la Comunidad Autónoma de Madrid.
La residencia fiscal en España se adquiere al permanecer más de 183 días en territorio español durante el año natural. Para determinar la Comunidad Autónoma de residencia habitual, se considera aquella en la que se permanezca más días del período impositivo, presumiéndose que es donde radica la vivienda habitual. Asimismo, el contribuyente acogido al régimen especial del artículo 93 de la LIRPF adquiere la residencia fiscal en España, quedando sujeto a la obligación personal en el Impuesto sobre Sucesiones y Donaciones.
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