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A worker resident in Andorra earning income from a Spanish company is queried. The DGT confirms that, as the exceptions under the double taxation treaty are not met, income from physical work carried out in Spain is subject to Spanish taxation.
Cuestión planteada
Según el Convenio entre España y Andorra, las remuneraciones por trabajo dependiente tributan en el Estado de residencia, salvo que el empleo se ejerza en el otro Estado, caso en el que también pueden tributar en este último. Las rentas solo tributarían exclusivamente en Andorra si se cumplen simultáneamente tres condiciones: estancia inferior a 183 días, pagador no residente y que las rentas no las soporte un establecimiento permanente en España. Al no cumplirse estas condiciones, las rentas pueden estar sujetas al IRNR en España si la actividad se desarrolla físicamente en territorio español.
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