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A construction professional has requested clarification on how to tax work performed in France. The Directorate General for Taxes (DGT) has ruled that these services are not subject to Spanish VAT as they are provided in another Member State, and that the income must be taxed in Spain for Income Tax purposes, unless a fixed base exists in France.
Cuestión planteada Cómo tiene que tributar por dichos trabajos en el Impuesto sobre la Renta de las Personas Físicas (IRPF) y en el Impuesto sobre el Valor Añadido (IVA).
En el IVA, al realizarse los servicios de construcción en Francia sin que el consultante tenga un establecimiento permanente allí, la operación se considera una prestación intracomunitaria de servicios. En el IRPF, el residente en España tributa por su renta mundial, por lo que los rendimientos de actividades económicas obtenidos en Francia se integran en la base imponible general, aplicando el Convenio de doble imposición con Francia para evitar la doble imposición si fuera necesario.
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