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A Spanish citizen resident in Switzerland and a UN official asks whether she is subject to Spanish income tax due to her position. The DGT replies that, as no official position is proven to establish residency, general residency rules apply.
Cuestión planteada 1.- ¿Se considera contribuyente del Impuesto sobre la Renta de las Personas Físicas (IRPF) por aplicación del artículo 10.1 de la Ley 35/2006 de dicho Impuesto, en particular, por la letra d) de dicho precepto?
La determinación de la residencia fiscal se realizará por las reglas generales del artículo 9.1 de la LIRPF. El artículo 10.1 de la LIRPF equipara a ciertos españoles residentes en el extranjero a residentes fiscales, pero si no se acredita que la persona ejerce un cargo o empleo oficial en activo, no se aplica dicha equiparación. En caso de ser residente fiscal, tributaría por su renta mundial, aunque los sueldos de la ONU pueden estar exentos por la Convención sobre Privilegios e Inmunidades de las Naciones Unidas.
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