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V1611-14 23 June 2014 · SG de Fiscalidad Internacional Criterion in force
IRNR · trabajador fronterizo

Frontier worker regime inapplicable if workplace outside frontier zone

A healthcare professional residing in France and working in Spain asks whether he can be taxed as a frontier worker. The DGT responds that he cannot, as his place of work is not located in Spanish frontier municipalities.

The question raised

Application of cross-border worker regulations.

The DGT's ruling

To be considered a cross-border worker, the employment must be carried out in a municipality within the border zone of the other State. By working 100 kilometers from the border, the requirements of the Convention are not met, and the worker shall be taxed in Spain on their Spanish-source income as a non-resident. If the work were provided to a Spanish public entity, Article 19.1 of the Convention would apply.

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