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A Spanish citizen asks whether they are a tax resident in Spain after moving to Colombia with their diplomatic spouse. The DGT explains that residency is determined by physical presence for more than 183 days or by having the economic centre of interests in Spain.
Cuestión planteada Si sería considerado residente fiscal en España.
La residencia fiscal se establece si se permanece más de 183 días en España o si el núcleo principal de actividades o intereses económicos reside en territorio español. Si la ausencia fuera superior a 183 días continuos, no se considera esporádica y no computa para la permanencia. En caso de conflicto de residencia con otro Estado, se aplicarán las reglas del Convenio de Doble Imposición aplicable.
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