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The DGT responds that tax obligations regarding an employee's remuneration will depend on whether the worker retains Spanish fiscal residence or becomes a non-resident.
Cuestión planteada Qué obligaciones tiene la empresa respecto de las retribuciones abonadas a ese empleado desde el momento de su traslado a Chile?
Si el trabajador es residente fiscal en España, tributará por su renta mundial y se aplicará el Convenio Hispano-Chileno para evitar la doble imposición. Si es no residente, solo tributará en España por las rentas de fuente española, es decir, por el trabajo realizado en territorio español. Dado que el empleado realizará tareas en Chile, dichas rentas no estarán sujetas a tributación en España y no procederá la práctica de retenciones.
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