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A worker on an expatriation contract in Belgium asks whether she is a tax resident in Spain due to frequent trips and property holdings there. The DGT explains that if she does not prove her tax residency in Belgium, her sporadic absences will count towards the 183-day limit.
Cuestión planteada Residencia fiscal de la consultante.
Para determinar la residencia fiscal, se computan las ausencias esporádicas en España, salvo que el contribuyente acredite su residencia fiscal en otro país. Si la persona es residente en ambos Estados por sus leyes internas, el conflicto se resuelve mediante el Convenio entre España y Bélgica, aplicando criterios de vivienda permanente, centro de intereses vitales o residencia habitual.
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