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A Spanish resident asks how salaries earned from remote work for a Swiss or German company are taxed. The DGT responds that since the work is physically carried out in Spain, the income is only taxed in Spain as work-related income.
Cuestión planteada Cómo debe tributar por el Impuesto sobre la Renta de las Personas Físicas.
Si el empleado realiza el trabajo físicamente en España, se entiende que el empleo se ejerce en España, independientemente de que la empresa pagadora sea residente en Suiza o Alemania. En estos casos, las remuneraciones solo pueden someterse a imposición en España según los convenios de doble imposición aplicables. Dichas rentas se consideran rendimientos del trabajo según la LIRPF.
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