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A worker resident in Spain receiving allowances from a German company for work performed in Spain has enquired whether these constitute national or international allowances. The DGT has ruled that taxation falls under Spanish jurisdiction and that the tax exemption for such allowances depends on whether the travel takes place within or outside of Spanish territory.
Cuestión planteada Si dichas dietas, a efectos del IRPF, se consideran como dietas nacionales o internacionales.
Al realizarse el empleo en España, la tributación de las remuneraciones corresponde exclusivamente a España según el Convenio con Alemania. Las dietas de manutención y estancia están exentas si cumplen los requisitos del RIRPF, aplicando límites distintos si el desplazamiento es dentro del territorio español o al extranjero. Cualquier cantidad que no cumpla los requisitos reglamentarios tributará íntegramente en el IRPF.
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