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A resident in Morocco asks whether days spent in Spain due to COVID-19 border closures should count toward the 183-day fiscal residency threshold. The DGT confirms these days do count under Spanish law, but the Double Taxation Treaty may prevent Spain from considering them as tax-resident.
Cuestión planteada Si los días que debió permanecer en España desde la declaración del estado de alarma hasta el 15 de julio de 2020, debido al cierre de las fronteras por parte de Marruecos, se computan a efectos del cálculo de los 183 días en territorio español para la determinación de la residencia fiscal.
Para determinar la residencia fiscal según la LIRPF, los días pasados en España por el consultante se computan. No obstante, si se produjera un conflicto de doble residencia, los criterios de desempate del artículo 4.2 del Convenio entre España y Marruecos harían poco probable que la persona sea considerada residente en España en lugar de en su Estado de origen.
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