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A Spanish taxpayer asks whether moving to Libya requires maintaining Spanish tax residency under Article 8.2 of the Spanish Income Tax Law. The DGT responds that Libya is not a tax haven and that residency will depend on presence criteria or the economic activity base.
Cuestión planteada 1.- Si le es de aplicación el artículo 8.2 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
El artículo 8.2 de la LIRPF no es aplicable porque Libia no figura como paraíso fiscal en la legislación española. La residencia fiscal se determinará según el artículo 9 de la LIRPF, basándose en la permanencia más de 183 días en España o en que el núcleo de sus actividades o intereses económicos radique en territorio español. Si el consultante es residente fiscal en España, tributará por su renta mundial; si es residente en Libia, solo tributará por rentas de fuente española.
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