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A worker resident in Spain with employment income from both Portugal and Spain seeks clarification on whether they must file a tax return and if they are considered to have two payers. The DGT explains that exemptions for foreign employment income depend on meeting specific requirements and how this affects the thresholds for the obligation to file a tax return.
Cuestión planteada Si tiene obligación de declarar en España los rendimientos del trabajo de Portugal y si, al tener un pagador en Portugal y otro en España, se consideran dos pagadores a efectos de la obligación de presentar declaración.
Si los rendimientos en Portugal derivan de una relación laboral y cumplen los requisitos del artículo 7 p) de la LIRPF, podrían estar exentos. Si tales rentas están exentas, el contribuyente no estará obligado a declarar si los rendimientos del pagador español no superan los 22.000 euros anuales y no concurren otras circunstancias de obligación. Para aplicar la exención, el trabajo debe realizarse para una entidad no residente y en un territorio con impuesto análogo que no sea paraíso fiscal.
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