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A woman whose tax residence in Spain was based on the Eurocorps Treaty due to being the spouse of a military member, enquires whether her work as a nurse in France affects her residency status. The Directorate General for Taxes (DGT) rules that, by carrying out her own professional activity, she is no longer covered by said Treaty, and her residence shall be determined by the general rules of the Personal Income Tax Act (LIRPF).
Question posed: Whether or not they are a tax resident in Spain for the 2017 tax period: whether employment as a nurse is considered a professional activity as referred to in Article 29 of the Treaty on the Eurocorps and the Statute of its Headquarters.
El Tratado del Eurocuerpo permite que el cónyuge del personal militar mantenga la residencia fiscal en España si no ejerce actividad profesional propia. Si el cónyuge ejerce una actividad profesional propia, como trabajar por cuenta ajena, sale del ámbito de aplicación del Tratado y su residencia se rige por el artículo 9 de la LIRPF. En este caso, si no cumple los requisitos de permanencia o núcleo de intereses en España, tributará en España por el IRNR únicamente por las rentas de fuente española, como las rentas imputadas por inmuebles situados en territorio español.
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