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A UK tax resident enquires whether salaries paid by a Spanish agency are taxable in Spain for work aboard a ship. The DGT determines that since neither the employing company nor the UK resident is resident in Spain, there is no international trade under the Double Taxation Convention.
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No procede aplicar el apartado 3 del artículo 14 del Convenio España-Reino Unido porque la explotación del buque no la realiza una empresa de ninguno de los dos Estados contratantes. Al no existir tráfico internacional según el Convenio, se aplica el apartado 1, que establece que las remuneraciones solo tributan en el Estado de residencia si el empleo no se realiza en el otro Estado. Por tanto, al no realizarse el trabajo en España, las rentas no pueden someterse a tributación en España.
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