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A Spanish citizen working in a permanent mission in Switzerland inquires about their tax residency and eligibility for the foreign work exemption. The DGT determines that, in the event of a residency conflict, the taxpayer is a Spanish tax resident due to having their centre of vital interests in Spain, allowing them to claim the exemption under article 7 p) of the Spanish Personal Income Tax Law.
Cuestión planteada Residencia fiscal del consultante en los años 2013 y siguientes. En caso de ser considerado residente fiscal en España, posibilidad de aplicar la exención prevista en el artículo 7 p) de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Si existe conflicto de residencia entre España y Suiza, se aplicará el Convenio para evitar la doble imposición, siendo residente en el Estado donde tenga su vivienda permanente o, en su defecto, su centro de intereses vitales. Si el consultante es residente fiscal en España, las retribuciones por trabajos realizados efectivamente en el extranjero para una entidad no residente y en un país con convenio de intercambio de información están exentas, con un límite de 60.100 euros anuales. Si no fuera residente fiscal en España, no tributaría en España por los rendimientos obtenidos en Suiza al no ser rentas de fuente española.
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