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The DGT determines that, as the fishing activity is not international traffic, Spain has the power to tax the fixed component of the captain's salary derived from activities on Spanish territory.
Cuestión planteada
Al no tratarse de un buque en tráfico internacional según el Convenio Hispano-portugués, se aplica el apartado 1 del artículo 15 del mismo. España puede gravar las rentas del capitán residente en Portugal si estas derivan de una actividad personal desarrollada en territorio español. En este caso, la parte fija de la retribución que derive de la actividad en España está sujeta a IRNR. La empresa debe practicar la retención correspondiente según el TRLIRNR.
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