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A Swedish national asks whether the 'three-year rule' in Sweden allows fiscal residence in Sweden during 2014-2016 despite spending over 183 days in Spain with family. The DGT states that in case of residence conflict, the Spanish-Swedish Double Taxation Agreement must be applied to determine the centre of vital interests or habitual residence.
Cuestión planteada El consultante plantea si es correcto interpretrar que en su caso se cumplirían los requisitos establecidos en el Convenio Hispano-Sueco, siéndole aplicable la "regla de los tres años" contenida en dicho Convenio, y siendo considerado, en consecuencia, residente fiscal en Suecia durante 2014, 2015 y 2016.
Si el consultante permanece más de 183 días en España, será residente fiscal en este país según la LIRPF. Ante un conflicto de residencia con Suecia, si no se determina el centro de intereses vitales (económicos y personales), se aplicará el criterio de la residencia habitual según el Convenio. Si el consultante vive habitualmente en España, el conflicto se resuelve a favor de España, obligándole a tributar por su renta mundial.
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