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The consultant asks how days are counted to determine if the 183-day residency threshold in Spain is exceeded. The DGT explains that residency is determined by aggregating three elements.
Cuestión planteada Conocer cómo se computan los días de cara a determinar si permanece o no más de los 183 días a que se refiere el apartado 4 del artículo 72 de la Ley 35/2006, del Impuesto sobre la Renta de las Personas Físicas.
La permanencia en territorio español se integra por el cómputo agregado de tres estadios: la presencia certificada, los días presuntos y las ausencias esporádicas. Se computa como día de permanencia cualquier día en que exista fehaciencia de que el obligado estuvo en España, por pequeño que fuera el lapso. Los días presuntos son aquellos que, sin prueba certificada, se sitúan entre días de presencia certificada en España. Las ausencias esporádicas se adicionan a los días de presencia efectiva para determinar si se supera el umbral de los 183 días.
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