Algunas notas sobre la residencia fiscal en el Impuesto sobre la Renta de las Personas Físicas

Abstract

The concept of tax residency has an important role with tax rules in all countries because it influences in a direct form the fiscal sovereignty of any country. For this reason, the tax legislations toughen the tax residency by rules of presumptuous character and even in virtual legal forms with the objective of tax collection in disproportionate quantities. In the decentralized territories, the concept of autonomous tax residency acquires the same relevance as on an international level being that the autonomous communities have to comply with their regulatory functions and for that purpose public income is necessary. However, one must correctly establish the territorial connections so that residential changes don´t occur with the objective of obtaining tax savings.