A pesar de que la Administración aporte indicios contrarios al mismo, la validez de un certificado de residencia fiscal no se puede cuestionar sin que se apliquen las reglas de desempate del convenio de doble imposición que corresponda
El Tribunal Superior de Justicia de Asturias, en su sentencia n.º 1238/2023 del 20 de diciembre de 2023, ha concluido que no se puede cuestionar la validez de un certificado de residencia fiscal emitido por otro Estado sin aplicar las reglas de desempate del convenio fiscal pertinente. Este fallo es relevante porque se considera que, incluso si la Administración española presenta múltiples indicios que sugieren que el contribuyente es residente en España, la validez del certificado de residencia fiscal emitido por otro Estado no se podrá poner en tela de juicio sin que se apliquen las normas de desempate del convenio de doble imposición correspondiente.
Fundamentación Legal y Normativa
El TSJ subraya que cada Estado tiene la soberanía para determinar la residencia fiscal de las personas según su legislación interna. Sin embargo, cuando dos Estados consideran que una persona es residente fiscal en sus respectivos territorios, es esencial recurrir a las reglas de desempate del artículo 4.2 del Convenio aplicable (en este caso, firmado entre España y Reino Unido) para resolver el conflicto de doble residencia.
Análisis del Caso
La controversia en cuestión se centra en la residencia fiscal de una contribuyente entre el Reino Unido y España. El juzgado de instancia cuestionó la validez del certificado de residencia fiscal del Reino Unido, basándose en indicios presentados por la Administración española que sugieren la residencia fiscal en España. No obstante, el TSJ sostiene que los certificados de residencia fiscal deben ser considerados válidos para demostrar la residencia en el Reino Unido y, por ende, reconocer un conflicto de doble residencia.
Reglas de Desempate del Convenio
El Convenio con el Reino Unido, en el artículo 4.2, establece reglas para resolver situaciones en las que una persona física es considerada residente en ambos Estados. Estas reglas de desempate, como el «centro de intereses vitales» y otros criterios, son fundamentales para resolver conflictos de residencia fiscal y deben aplicarse obligatoriamente cuando surgen estos conflictos.
Lee el convenio de doble imposición entre España y Reino Unido aquí.
Mira el listado proporcionado por la AEAT sobre los convenios de doble imposición firmados por España con terceros aquí.
Ejemplo Ilustrativo
Un caso práctico puede ilustrar esta situación: si una persona reside en España y Reino Unido y ambos países la consideran residente fiscal, las reglas del artículo 4.2 del Convenio determinarán la residencia fiscal predominante basada en factores como el centro de intereses vitales y el lugar de vivienda permanente. En este caso, se demostró que la actora tenía su centro de intereses vitales en el Reino Unido, ya que su esposo e hijas menores residían allí.
Conclusión
El TSJ de Asturias concluye que los certificados de residencia fiscal deben ser respetados y que cualquier cuestionamiento de su validez debe resolverse aplicando las reglas de desempate del convenio fiscal pertinente. Ignorar estas reglas contraviene el propósito del Convenio y puede resultar en decisiones injustas. Así, el Tribunal afirma que se vulnera el artículo 4.2 del Convenio de Doble Imposición (CDI) cuando se resuelven conflictos basándose únicamente en la legislación interna.
En resumen, la sentencia del TSJ establece que no se puede cuestionar un certificado de residencia fiscal sin aplicar las reglas de desempate del convenio fiscal correspondiente. El centro de intereses vitales, según el artículo 4.2 del Convenio, determinó la residencia fiscal de la actora en el Reino Unido, lo que llevó a la nulidad de la liquidación definitiva emitida en concepto del Impuesto sobre la Renta de No-Residentes (IRNR) del ejercicio 2016. El Tribunal subraya que los órganos administrativos y judiciales nacionales no son competentes para ignorar los certificados de residencia fiscal emitidos por otros Estados firmantes de un Convenio de Doble Imposición.
Accede a la sentencia aquí
Si quieres leer la sentencia a que se refiere este artículo, no tienes más que hacer clic aquí para descargarla en formato pdf.
¿Necesitas información o asesoramiento sobre tu residencia fiscal en España?
Si quieres tener más información sobre residencia fiscal y sobre la posibilidad de cambiar de residencia en caso de que te pueda resultar ventajoso, lee nuestras entradas anteriores sobre el residencia fiscal aquí y no lo dudes y ponte en contacto con Moya&Emery, rellenando el formulario a continuación, y te haremos un estudio personalizado en función de tus circunstancias.
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