For the purposes of the presentation of the model, a resident in Spanish territory means the taxpayer who is to be taxed in the Personal Income Tax (IRPF) for the integrity of his income, in accordance with articles 9 and 10 Of the Personal Income Tax Law.
Consequently, the taxpayer will be obliged to provide the informative statement of the model 720 in the event of any of the following circumstances:
- To remain more than 183 days, during the calendar year, in Spanish territory, sporadic absences should be computed, unless the taxpayer proves his fiscal residence in another country. In the case of countries or territories considered as a tax haven, the Tax Administration may require proof of permanence in 183 days in the calendar year.
- That in Spain lies the main core or the basis of its activities or economic interests, directly or indirectly.
It will be presumed, unless proven to the contrary, that the taxpayer has his habitual residence in Spanish territory when the spouse is not legally separated and the minor children who depend on it.
Thus, natural persons who have their habitual residence abroad will not be considered taxpayers of the IRPF and, therefore, will not be subject to the presentation of the informative declaration. However, if a natural person has his or her habitual residence abroad but considers himself a taxpayer for the purposes of the Personal Income Tax, he must submit it.
It should be noted, in this sense, that obtaining an authorization to reside in Spain will not always imply the obligation to tax in the IRPF and to present the model 720. Therefore, let's take into account that, in granting the visa Or residence permit for investors, the requirement to stay in Spain is not mandatory (Article 46 et seq. Of the Immigration Regulation), so it will be necessary to examine whether, for the purposes of the declaration, the possible taxpayer is resident Tax in Spain.
On the other hand, it should be noted that if a person has obtained a temporary residence permit to reside in Spain but does not stay in the country for the time established by the tax regulations, he would not have, in general, neither to be taxed by the IRPF nor To submit the model 720, without prejudice to the fact that the competent body for the granting of such authorization can start to initiate the procedures for the extinction of the latter (Article 162.2 of the Foreigners Regulation).
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