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An Andorran company has requested clarification on whether its employees, who commute daily to a permanent establishment in Spain, are considered tax residents in Spain and how their income should be taxed. The DGT has determined that, provided they are not residents in Spain, their income may be taxed solely in Andorra if three cumulative conditions regarding duration of stay, the payer, and the burden of remuneration are satisfied.
Cuestión planteada Se plantea en qué país son residentes fiscales los trabajadores y en segundo lugar, si de ser residentes fiscales en Andorra, les es de aplicación el artículo 14 del Convenio Hispano - Andorrano para que tribute la renta en España.
Si los trabajadores no son residentes fiscales en España, tributarán por el IRNR por las rentas de fuente española. No obstante, según el Convenio Hispano-Andorrano, las rentas podrán gravarse exclusivamente en Andorra si se cumplen tres requisitos: la permanencia en España no supera los 183 días en doce meses, el pagador es un empleador no residente y las remuneraciones no las soporta un establecimiento permanente en España. En el caso planteado, si el coste de los trabajadores no se repercute al establecimiento permanente, la renta será gravable solo en Andorra.
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