La doctrina del TEAC sobre la residencia fiscal de las personas físicas

Abstract

The TEAC has issued in the first months of 2023 several important resolutions in which for the first time it builds a detailed doctrine on the interpretation of the domestic criteria for the determination of the tax residence of an individual. Certainly, this doctrine is born with the limitation of not yet facing the joint interpretation of these domestic criteria and those contained in article 4 of the MCOCDE, in cases of double residence. However, the new doctrine of the TEAC completes the one contained in a previous resolution of December 19, 2022 (04837/2019) and offers a detailed analysis of article 9 of the Personal Income Tax Law.