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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 está incluida en la lista de paraísos fiscales según la normativa española. La residencia fiscal se determinará por la permanencia más de 183 días en España o por tener el núcleo principal de actividades o intereses económicos en territorio español. Si se cumplen estos criterios, tributará por su renta mundial en el IRPF; de lo contrario, tributará por el IRNR solo por rentas de fuente española.
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