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A British citizen resident in the Isle of Man stayed over 183 days in Spain due to a serious health issue preventing travel. The DGT states that, as there is no double taxation treaty with the Isle of Man, domestic rules apply and the taxpayer is considered a tax resident in Spain.
Cuestión planteada Si, debido a las circunstancias excepcionales que concurren, el consultante puede ser considerado como no residente fiscal en España; aún conociendo que el artículo 9 de la Ley del IRPF no establece excepción alguna al respecto, y ante la inexistencia de convenio para evitar la doble imposición entre Isla de Man y España.
El contribuyente tiene residencia habitual en España si permanece más de 183 días durante el año natural en territorio español. Al no existir un convenio para evitar la doble imposición entre España y la Isla de Man, se aplica el artículo 9 de la LIRPF. Por tanto, el consultante debe tributar en España por su renta mundial según el artículo 2 de la LIRPF.
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