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A sole worker and manager asks whether they will be non-resident after moving to Indonesia. The DGT explains that residency is determined by physical presence of more than 183 days or by having the economic activity centre in Spain.
Question raised: Whether the consultant would be considered a non-tax resident in Spain.
To not be considered a resident, the consultant must prove their tax residence in Indonesia by means of a certificate from the competent authority so that their absences are not considered sporadic. Likewise, they could continue to be a resident if the core or the base of their activities or economic interests is located in Spain. In the event of a conflict of residence, the Convention between Spain and Indonesia shall apply.
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