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A worker relocated to Colombia with family residing in Spain seeks clarification on their tax residency status. The DGT states that they will remain a tax resident in Spain if they cannot prove tax residency in Colombia.
Cuestión planteada Residencia fiscal del consultante.
La residencia fiscal se determina por la permanencia más de 183 días en España, por tener el núcleo de actividades o intereses económicos en territorio español, o por la presunción de residencia si residen en España el cónyuge y los hijos menores. Si concurren criterios de residencia en ambos países, el conflicto se resolverá según el Convenio entre España y Colombia, aplicando criterios de vivienda permanente, centro de intereses vitales, residencia habitual o nacionalidad.
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