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A worker who rendered services in Spain and was later transferred to Brazil and Mexico receives shares from their corporate group. The DGT determines that Spain has the right to tax the income proportionally to the days worked in Spain during the consolidation period.
Cuestión planteada Si España tiene potestad tributaria para gravar las rentas derivadas de la entrega de acciones, total o parcialmente.
España tiene potestad tributaria como Estado de la fuente para gravar la renta derivada de la entrega de acciones en la proporción de los días en que el trabajador prestó servicios en territorio español. Para determinar el lugar de realización del trabajo, es relevante el periodo de empleo requerido para adquirir el derecho a la entrega de las acciones. El periodo entre la consolidación del derecho y la entrega efectiva es irrelevante para este cálculo.
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