If during the same year, we spent much of the year outside of Spain, we can have doubts about whether this or lose makes no Spanish tax residence.
Here we article 8 of Law 35/2006 which we hope solucionéis this doubt.
Article 9 Taxpayers who are habitually resident in Spanish territory
1. It is understood that the taxpayer is ordinarily resident in Spanish territory when any of the following circumstances:
a) That for more than 183 days during the calendar year, in Spanish territory.
- To determine the period of stay at the previous paragraph, temporary stays in Spain arising from obligations or humanitarian arrangements cultural collaboration, free of charge, with the Spanish public administrations are not counted.
- b) That is in Spain the main center or base of its activities or economic interests, directly or indirecta.Se presumed, unless proven otherwise, the taxpayer is habitually resident in Spanish territory when, according to the above criteria, habitually resident in Spain not legally separated spouse and minor children who depend on it.
2. Foreign nationals who have their habitual residence in Spain are not considered taxpayers, reciprocally, when this circumstance was the result of any of the circumstances set out in paragraph 1 of Article 10 of this Act does not apply and the application of specific rules under international treaties to which Spain is a party.
ECONOMISTS AND LAWYERS S. L. HERRERA