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A resident in Guipúzcoa working in a French municipality asks whether she can be considered a frontier worker to avoid tax retention in France. The DGT explains that she must prove her status before the French administration to obtain the exemption.
Cuestión planteada 1. Administración competente para declarar como trabajador fronterizo a quien trabaja en Francia y reside en España.
Se considera trabajador fronterizo a quien reside en un municipio de la zona fronteriza de un Estado y presta servicios en un municipio de la zona fronteriza del otro Estado, regresando diariamente a su residencia habitual. Esta condición debe justificarse ante la Administración tributaria francesa mediante el certificado de residencia fiscal española y el certificado del empleador francés. Si la tributación en Francia no se ajusta al Convenio, se puede solicitar un procedimiento amistoso en España.
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