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A worker moving to Dubai asks how his salary and housing expenses in Spain will be taxed. The DGT explains that his fiscal residence will depend on his presence and that, under the double taxation treaty, he will only be considered a resident in the UAE if he holds UAE nationality.
Cuestión planteada El consultante plantea las siguientes cuestiones:
Si el consultante es residente fiscal en España, tributará por su renta mundial, incluyendo los sueldos en Emiratos Árabes, aunque podrá aplicar la eliminación de la doble imposición. Según el Convenio, solo se considera residente en Emiratos Árabes a las personas físicas que sean nacionales de dicho Estado. Si no es residente en España, solo tributará por los rendimientos del trabajo desarrollados en territorio español y por la renta imputada de su vivienda en España.
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