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A French employee working in Kazakhstan seeks to determine her Spanish tax residency for 2014. The DGT states she will be considered a resident if she spends more than 183 days in Spain or if her economic activity base is here, unless she can prove residency in another country.
Cuestión planteada Residencia fiscal de la consultante, a efectos de cumplir con sus obligaciones fiscales en España en relación con las rentas que ha obtenido durante 2014.
La residencia fiscal se determina por la permanencia más de 183 días en territorio español o por radicar en España el núcleo principal de actividades o intereses económicos. Si concurre la residencia en España, se tributará por la renta mundial. En caso de conflicto de residencia con otros países, se aplicarán los convenios para evitar la doble imposición aplicables.
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