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A medical professional has enquired whether their tax residence would be determined in Andorra following a move there, given that they continue to invoice services through their Spanish company. The DGT explains that, in the event of a residency conflict, the Double Taxation Convention with Andorra prioritises the permanent home and examines the potential existence of a permanent establishment in Spain.
Cuestión planteada Si en el caso de que fuera considerado residente fiscal en España por dicho Estado, el artículo 4.2 del Convenio de Doble Imposición entre España y Andorra resolvería el conflicto determinado su residencia fiscal en Andorra.
Si concurren criterios de residencia en ambos Estados, el Convenio con Andorra resuelve el conflicto priorizando la vivienda permanente disponible. Si el consultante no dispone de vivienda permanente en España, el conflicto podría resolverse a favor de la residencia en Andorra. No obstante, las rentas facturadas a la sociedad española podrían tributar en España si se determina la existencia de un establecimiento permanente mediante lugares de trabajo fijos y habituales.
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