La interpretación de «núcleo principal o base de las actividades» para determinar la residencia fiscal a efectos de IRPF

Cómo se ha de interpretar según el Tribunal Supremo, a efectos de IRPF, el concepto de «núcleo principal o base de las actividades» para determinar la residencia fiscal

El Tribunal Supremo (TS) ha aclarado cómo deba interpretarse el núcleo principal o base de actividades a los efectos de la determinación de la residencia fiscal en España a efectos de IRPF.

Un nuevo análisis de la residencia fiscal en España

El TS ha establecido criterios relevantes sobre la interpretación del «núcleo principal o base de actividades o intereses económicos» del artículo 9.1.b) de la Ley del Impuesto sobre la Renta de las Personas Físicas (LIRPF). Este concepto es clave para determinar si una persona tiene su residencia fiscal en España.

Artículo 9. Contribuyentes que tienen su residencia habitual en territorio español.
1. Se entenderá que el contribuyente tiene su residencia habitual en territorio español cuando se dé cualquiera de las siguientes circunstancias:  […]

b) Que radique en España el núcleo principal o la base de sus actividades o intereses económicos, de forma directa o indirecta.

Las sentencias que marcan jurisprudencia

Mediante las sentencias de este año n.º 1214/2024 de 8 de julio y n.º 1393/2024, de 22 de julio, el TS refuerza su doctrina previa, consolidada en la STS n.º 778/2023, de 12 de junio (ECLI:ES:TS:2023:2735). Estas resoluciones tienen como base las disposiciones de los Convenios de Doble Imposición (CDI) suscritos por España con otros países y su interacción con la normativa nacional.

Principales consideraciones del TS

1) Presunción de validez de certificados extranjeros

Los tribunales y administraciones españolas no pueden cuestionar los certificados de residencia fiscal emitidos por otros Estados con los que España tiene un CDI. La validez de estos certificados debe ser asumida salvo que se demuestre lo contrario, especialmente cuando se han expedido para los efectos del Convenio.

2) Resolución de conflictos de residencia

En situaciones de doble residencia fiscal, es necesario aplicar las reglas de «desempate» del artículo 4.2 del CDI correspondiente, las cuales superan las disposiciones internas como el artículo 9.1.b) de la LIRPF. Dichas reglas incluyen el análisis del «centro de intereses vitales«, un concepto más amplio que el de «núcleo de intereses económicos» en la normativa española.

Criterios interpretativos del TS sobre el núcleo de actividades

El TS ha precisado que la expresión «núcleo principal o la base de sus actividades o intereses económicos» debe entenderse como el resultado de un análisis integral de las actividades e intereses económicos del contribuyente. Entre los factores a considerar destacan:

  • Lugar de obtención de rentas: País o región donde se genera la mayor parte de los ingresos.
  • Localización del patrimonio: Tanto bienes inmuebles como activos financieros.
  • Gestión y administración: El lugar desde donde se gestionan los intereses económicos.
  • Otros vínculos relevantes: Factores adicionales que puedan conectar al contribuyente con un territorio específico.

Implicaciones prácticas y ejemplos

Por ejemplo, una persona con ingresos significativos generados en España, pero con patrimonio gestionado desde otro país, podría ser considerada residente fiscal española si los vínculos económicos y de administración predominan en España. Asimismo, se deberá ponderar si existen bienes inmuebles o actividades comerciales relevantes en territorio español.

consulta las sentencias del TS aquí

Haz clic en los siguientes enlaces para acceder a las sentencias comentadas en este artículo:

En conclusión

Estas resoluciones refuerzan la necesidad de interpretar los conceptos de la LIRPF de manera coherente con los CDI, evitando conflictos de jurisdicción y promoviendo la seguridad jurídica. Para los contribuyentes, conocer estos criterios es esencial para gestionar su residencia fiscal y evitar posibles litigios.

¿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.

Datos de contacto

O rellena nuestro formulario para ponernos en contacto contigo.

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