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A researcher employed in France seeks to determine their tax residence, as their spouse resides in Spain. The DGT explains that tax residence will depend on the criteria of permanence and centre of vital interests, and that the Spain-France double taxation treaty may allow taxation in Spain on such research income.
Cuestión planteada Lugar de tributación de las citadas rentas y si puede acogerse al Convenio entre el Reino de España y la República Francesa a fin de evitar la doble imposición y prevenir la evasión y el fraude fiscal en materia de impuestos sobre la renta y sobre el patrimonio, de 10 de octubre de 1995 (BOE de 12 de junio de 1997).
Si el consultante es residente fiscal en España, tributará por su renta mundial en IRPF. Según el artículo 20 del Convenio Hispano-Francés, las rentas por investigación obtenidas en Francia no pueden sujetarse a imposición en Francia y podrán tributar en España durante un periodo no superior a dos años. Si el consultante fuera residente en Francia, tributaría en España por el IRNR solo por rentas de fuente española, pero la actividad de investigación no se desarrolla en territorio español.
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