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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
El convenio con Portugal no permite aplicar la excepción de buques en tráfico internacional porque la actividad es la pesca. Por tanto, España puede gravar las rentas según el artículo 15.1 del Convenio. Específicamente, la parte fija de la retribución que derive directa o indirectamente de una actividad personal desarrollada en territorio español está sujeta a IRNR según el artículo 13.1.c) 1ª del TRLIRNR.
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