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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?
Conforme al artículo 15.1 del Convenio España-Portugal (CDI ES-PT), el residente en Portugal que ejerce un empleo para empresa española tributa en el Estado donde ejerza físicamente el trabajo. El teletrabajo realizado desde el domicilio privado en Portugal constituye trabajo ejercido en Portugal, siendo irrelevante que los resultados se aprovechen por una empresa española: dichos salarios tributan solo en Portugal. El trabajo realizado presencialmente en España puede gravarse en España por el IRNR (tipo 19% para residentes en otro Estado miembro de la UE, art. 25 TRLIRNR), con base imponible íntegra calculada conforme al TRLIRNR y permitiéndose deducir los gastos relacionados directamente con los rendimientos en España (art. 24.6 TRLIRNR). La empresa española está obligada a practicar retención por IRNR sobre las rentas correspondientes al trabajo presencial en España.
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