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A Thai resident asks whether she must pay Spanish tax on translation services provided remotely to Spanish clients. The DGT rules that since there is no fixed establishment in Spain, the income is taxable only in Thailand.
Cuestión planteada
Según el Convenio hispano-tailandés, las rentas por servicios profesionales independientes solo pueden someterse a imposición en España si el residente dispone de una base fija en el país. La base fija requiere un lugar de negocios con cierto grado de permanencia, definido como el desarrollo de actividades durante más de 183 días en un periodo de 12 meses. Al realizarse el servicio desde Tailandia de forma telemática y sin presencia física en España, la potestad tributaria recae exclusivamente en Tailandia. La mera apertura de una cuenta bancaria en España no genera el hecho imponible del IRNR.
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