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A Brazilian employee working remotely from Spain asks how their income is taxed. The DGT explains that, under the Brazil-Spain double taxation treaty, such income is generally taxed only in Brazil, unless the worker is a Spanish national providing services in Spain.
Cuestión planteada
Si la persona es residente fiscal en España, las remuneraciones pagadas por el Estado brasileño por servicios prestados a este solo tributan en Brasil. Sin embargo, si los servicios se prestan en España mediante trabajo telemático y el beneficiario es nacional español, las rentas solo pueden someterse a imposición en España según el Convenio Hispano-brasileño. Para la conversión de moneda, se debe aplicar el tipo de cambio oficial del Banco Central Europeo.
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