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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. Para que solo tributen en Andorra, deben cumplirse simultáneamente tres condiciones relativas a la estancia, el pagador y la ausencia de establecimiento permanente. Al no cumplirse estas condiciones, las rentas obtenidas por actividad personal desarrollada en territorio español están sujetas al IRNR.
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