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A displaced worker using the special LIRPF regime asks whether he can benefit from a double taxation treaty. The DGT responds that, as he is taxed on Spanish-source income under this regime, he does not qualify as a resident for treaty purposes.
Cuestión planteada Si obteniendo certificado de residencia fiscal a efectos de Convenio para evitar la doble imposición con un tercer país, si puede acogerse a las normas recogidas en en el Convenio para evitar la doble imposición que en su caso pudieran producirse.
El contribuyente acogido al régimen especial del artículo 93 de la LIRPF no puede ser considerado residente a efectos de un Convenio de Doble Imposición. Esto se debe a que la normativa interna califica la totalidad de sus rendimientos del trabajo como obtenidos en territorio español, por lo que sigue tributando exclusivamente por rentas de fuente española. Aunque puede solicitar un certificado de residencia fiscal en España, este no será válido para los efectos de las disposiciones de un Convenio.
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