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An architect inquires about the procedure for changing her tax address and her residency status when moving to the United Kingdom. The Directorate General for Taxes (DGT) explains the criteria for determining tax residence and the process for notifying a change of address.
Cuestión planteada Pregunta cómo realizar el cambio de domicilio fiscal y sobre su residencia fiscal para tributar correctamente.
La residencia fiscal se determina por la permanencia más de 183 días en España o por radicar en el país el núcleo principal de actividades o intereses económicos. Si existe conflicto de residencia con Reino Unido, se aplicará el Convenio para evitar la doble imposición. Para comunicar el cambio de domicilio fiscal, las personas físicas que no desarrollen actividades empresariales o profesionales deben utilizar el modelo 030.
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