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The consultant asks about their tax residence in Spain, having a spouse in Turkey and property there. The DGT explains that tax residence is determined by staying in Spain for more than 183 days or by having the centre of economic activities or interests in Spain.
Cuestión planteada Residencia fiscal de la consultante en 2017 y siguientes.
Se es residente fiscal si se permanece más de 183 días en territorio español o si radica en España el núcleo principal o la base de las actividades o intereses económicos. Existe una presunción de residencia en España si residen habitualmente en el país el cónyuge no separado legalmente y los hijos menores dependientes. En caso de conflicto de residencia con Turquía, se aplicará el Convenio para evitar la doble imposición entre ambos Estados.
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