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A Spanish consultancy moving to New York seeks clarification on determining tax residence and obligations regarding professional service income. The DGT explains that if they fail to prove US residence, they will be taxed in Spain on their worldwide income; however, if they are US residents, their independent services are only taxable in the US unless they maintain a permanent establishment in Spain.
Cuestión planteada La consultante pregunta:
La residencia fiscal en España se determina por la permanencia más de 183 días o por tener el núcleo de actividades económicas en territorio español. Si existe conflicto de residencia, se aplica el Convenio Hispano-Estadounidense para determinar el Estado de residencia mediante criterios de vivienda permanente, centro de intereses vitales o residencia habitual. Si el contribuyente es residente en EE.UU., sus rentas por servicios profesionales independientes solo pueden someterse a imposición en EE.UU., a menos que disponga de una base fija en España.
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