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A Spanish company asks about the fiscal residency of an employee transferred to Brazil and whether their activity creates a permanent establishment. The DGT states that if the worker is a resident in Brazil, their salaries are not subject to Spanish tax as foreign-source income.
Cuestión planteada : Se plantean las siguientes cuestiones:
Si el trabajador es residente fiscal en Brasil y acredita dicha condición, sus rendimientos del trabajo no están sujetos a IRNR en España porque la actividad se desarrolla en territorio brasileño. Respecto al establecimiento permanente, el despacho en el domicilio del trabajador podría serlo, salvo que las funciones tengan carácter preparatorio o auxiliar. En este caso, las tareas de asistente de dirección parecen no vincular a la empresa mediante la conclusión de contratos.
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