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A taxpayer residing in Romania for professional reasons asks whether they remain a tax resident in Spain, given that their family lives in Madrid and they travel frequently to the country. The DGT indicates that the 183-day rule is not met due to proven residency in Romania, but warns that they could still be considered a resident if their centre of economic interests or activities remains in Spain.
Question posed: Whether one is a non-tax resident in Spain in the 2018 fiscal year and subsequent years (insofar as the described circumstances do not change).
El criterio de permanencia de más de 183 días no se cumple si el contribuyente acredita su residencia fiscal en otro país. Sin embargo, la residencia también se determina si el núcleo principal o la base de las actividades o intereses económicos radica en España. Asimismo, existe una presunción de residencia si el cónyuge y los hijos menores residen habitualmente en España, salvo prueba en contrario. En caso de conflicto de residencia, se aplicará el Convenio de doble imposición con Rumanía.
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