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The consultant asks whether they must pay Spanish personal income tax due to permanent residency. The DGT explains that fiscal residency depends on meeting the criteria in Article 9 of the Personal Income Tax Law, such as physical presence or economic activity base.
Cuestión planteada Residencia fiscal del consultante: si, teniendo su residencia permanente en España, tiene la consideración de contribuyente por el Impuesto sobre la Renta de las Personas Físicas (en adelante, IRPF) en España y debe tributar por el IRPF en España.
Se es residente fiscal en España si se permanece más de 183 días en territorio español durante el año natural o si el núcleo principal de actividades o intereses económicos radica en España. En caso de que concurran criterios de residencia en dos países, el conflicto se resolverá mediante el Convenio para evitar la doble imposición aplicable. Si se es residente en España, se tributa por la renta mundial.
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