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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.
Cuestión planteada Si el consultante sería considerado no residente fiscal en España.
Para no ser residente, el consultante debe acreditar su residencia fiscal en Indonesia mediante un certificado de la autoridad competente para que sus ausencias no se consideren esporádicas. Asimismo, podría seguir siendo residente si el núcleo principal o la base de sus actividades o intereses económicos radica en España. En caso de conflicto de residencia, se aplicará el Convenio entre España e Indonesia.
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