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An employee of Spain's Consulate General in Moscow asks whether they are subject to Spanish IRPF. The DGT states that, under the Spain-Russia double taxation treaty and the Spanish Personal Income Tax Law, they are not if they already had foreign residence before employment.
Cuestión planteada Si tiene la consideración de contribuyente del Impuesto sobre la Renta de las Personas Físicas (IRPF) en España en el período impositivo 2018.
Los nacionales españoles empleados en misiones diplomáticas o consulares no son contribuyentes del IRPF si su residencia en el extranjero es previa a la contratación. El artículo 10 de la LIRPF solo considera contribuyentes a quienes pasan a residir fuera como consecuencia de dicha contratación. Si el trabajador ya residía en el país extranjero antes de empezar su labor en el consulado, no se aplica la excepción del artículo 10.1.
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