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A Kuwaiti resident intending to obtain non-remunerative residency in Spain asks whether staying over 183 days can avoid Spanish fiscal residency. The DGT explains that exceeding 183 days triggers fiscal residency unless residency in another country is proven or the Double Taxation Agreement applies.
Cuestión planteada Se plantea si el consultante puede residir en España más de 183 días manteniendo la residencia fiscal en Kuwait uy si para el supuesto que tuviese que permanecer en españa menos de 183 días si eéste período tiene que registrarse de forma continua.
La residencia fiscal en España se determina por la permanencia más de 183 días en el año natural, computando las ausencias esporádicas salvo que se acredite la residencia fiscal en otro país. Si concurren criterios de residencia en ambos Estados, se aplicarán las reglas de desempate del Convenio entre España y Kuwait. En caso de ser residente fiscal en España, el contribuyente tributará por su renta mundial.
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