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A taxpayer under the special regime for displaced workers asks whether dividends from foreign entities are subject to Spanish taxation. The DGT responds that since these are not incomes earned within Spanish territory, they are not covered by this regime.
Cuestión planteada A efectos de la tributación del consultante acogido al régimen especial del artículo 93 de la LIRPF, y tanto en el supuesto en que el consultante aplique el citado régimen especial vigente hasta 31 de diciembre de 2014, como que opte por el régimen en vigor desde 1 de enero de 2015, se plantea si las rentas obtenidas por el consultante vía dividendos distribuidos por las entidades extranjeras A y B no se consideran como rentas obtenidas en territorio español.
Bajo el régimen especial de trabajadores desplazados, la deuda tributaria se determina con las normas del Impuesto sobre la Renta de no Residentes (IRNR) para rentas obtenidas en territorio español. Según el TRLIRNR, solo se consideran obtenidas en España los dividendos de entidades residentes en España. Por tanto, los dividendos de entidades no residentes no tributan por este régimen especial.
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