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A naval engineer seeks advice on the tax treatment of his services in international waters for a Cayman Islands company. The DGT clarifies the nature of the income and confirms that the exemption under article 7.p) of the LIRPF cannot apply due to the company's location.
Cuestión planteada 1) Tratamiento fiscal de los rendimientos obtenidos por el consultante por los servicios prestados en el barco en los dos casos descritos (que sea contratado directamente por la sociedad de Islas Caimán o que la sociedad de Islas Caimán contrate a la sociedad española de la que forma parte el consultante).
Los rendimientos por servicios a una sociedad española pueden ser actividades económicas si el socio está dado de alta en el régimen de autónomos. La exención por trabajos realizados en el extranjero no es aplicable si la entidad destinataria se encuentra en un territorio calificado como paraíso fiscal. La residencia fiscal se determina por permanencia o por el núcleo de intereses económicos, pudiendo resolverse conflictos de residencia mediante convenios internacionales.
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