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A worker moving to Qatar asks whether he must be taxed as a resident or non-resident in Spain. The DGT responds that if he fails to prove residency in Qatar or if his spouse resides in Spain, he will remain a Spanish tax resident and will be taxed on his worldwide income.
Cuestión planteada El consultante plantea las siguientes cuestiones:
La residencia fiscal se determina por la permanencia más de 183 días, el núcleo de actividades económicas o la residencia del cónyuge e hijos menores. Si el contribuyente no acredita su residencia fiscal en el extranjero (mediante certificado de autoridades competentes), se presume su residencia en España. En este caso, al no haber convenio con Qatar, la tributación se rige exclusivamente por la legislación interna española.
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