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A Spanish programmer employed by a Spanish company considers moving her tax residence to Portugal and working remotely from there, visiting the Spanish office occasionally in person. The DGT examines the Spain-Portugal Double Taxation Convention and concludes that if the employee is a tax resident in Portugal, remote earnings are taxed only in Portugal, while in-person earnings may be subject to taxation in Spain under the IRNR at 19%.
Cuestión planteada Residencia fiscal de la consultante y dónde estaría obligada a tributar. ¿La empresa española estaría obligada a retenerle sobre su salario?
Si la consultante es residente fiscal en Portugal, el teletrabajo realizado desde allí solo tributará en Portugal, mientras que el trabajo presencial en España tributará en España por IRNR. Si es residente en España, tributará por su renta mundial en España, aunque Portugal podría gravar la parte del trabajo ejercida en su territorio. La empresa española estará obligada a retener IRPF mientras la trabajadora mantenga la condición de residente en España.
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