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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.
La aplicación del régimen especial del artículo 93 de la LIRPF implica determinar la deuda del IRPF con arreglo a las normas del Impuesto sobre la Renta de no Residentes (IRNR). Según el artículo 13 del TRLIRNR, solo se consideran obtenidas en territorio español las rentas derivadas de entidades residentes en España. Por tanto, los dividendos de entidades no residentes en España no tributan por el IRNR ni por el régimen especial de trabajadores desplazados.
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