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A professional moving to Portugal to work asks how their teaching activities in Spain will be taxed. The DGT examines the situation assuming the consultant is a tax resident in Portugal.
Cuestión planteada El consultante realiza las siguientes cuentiones en relación a su situación fiscal en 2014:
Si el consultante es residente en Portugal y realiza actividades docentes en España, la tributación dependerá de si dispone de una base fija. Sin base fija, las rentas de servicios profesionales tributan exclusivamente en Portugal. Si dispone de una base fija en España, las rentas podrán someterse a imposición en España mediante el Impuesto sobre la Renta de no Residentes.
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