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A worker temporarily stationed in Ecuador asks whether he remains a Spanish tax resident. The DGT explains that he will be considered a resident if he spends more than 183 days in Spain or if his economic activity base remains there, unless he proves residency in Ecuador or a double taxation treaty applies.
Cuestión planteada Residencia fiscal del consultante en el año 2013.
Se es residente fiscal en España si se permanece más de 183 días en territorio español durante el año natural, computando las ausencias esporádicas salvo que se acredite la residencia en otro país. También se es residente si radica en España el núcleo principal o la base de las actividades o intereses económicos. En caso de doble residencia, se aplicarán las reglas de desempate del Convenio entre España y Ecuador.
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