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las dudas (y las consultas) sobre los supuestos de teletrabajo desde España para el extranjero y la fiscalidad. ¿Dónde hay que tributar? Hoy abordamos la reciente Consulta Vinculante de la Dirección General de Tributos V0355-22, de 24 de febrero de 2022.",[],{"_key":1052,"_type":139,"children":1053,"markDefs":1059,"style":146},"fdf49e594099",[1054],{"_key":1055,"_type":143,"marks":1056,"text":1058},"7c4ab109e7ce",[1057],"strong","El caso concreto planteado",[],{"_key":1061,"_type":139,"children":1062,"markDefs":1067,"style":146},"6d29ada9fc73",[1063],{"_key":1064,"_type":143,"marks":1065,"text":1066},"2609d9d6b3e6",[],"La consultante, quien ahora reside en España, tiene ingresos del Reino Unido. Añade que el período fiscal en el Reino Unido abarca desde el 6 de abril de un año hasta el 5 de abril de año siguiente.",[],{"_key":1069,"_type":139,"children":1070,"markDefs":1075,"style":146},"55dbdcd9c645",[1071],{"_key":1072,"_type":143,"marks":1073,"text":1074},"9c7483c0952e",[],"Plantea a la DGT:",[],{"_key":1077,"_type":139,"children":1078,"markDefs":1083,"style":146},"d32ddead9020",[1079],{"_key":1080,"_type":143,"marks":1081,"text":1082},"efefbaa0a044",[],"– Cómo debe declarar en España el período de abril a diciembre de un año, que viene en la declaración del período abril-abril del Reino Unido, y cómo debe declarar el otro período (de enero a abril de un año). ¿Es posible tener períodos fiscales en España que no sean de enero a diciembre?",[],{"_key":1085,"_type":139,"children":1086,"markDefs":1091,"style":146},"9aa62202665b",[1087],{"_key":1088,"_type":143,"marks":1089,"text":1090},"6c7cc1ae3a7b",[],"– Cómo declarar lo que ha pagado de impuestos en Reino Unido.",[],{"_key":1093,"_type":139,"children":1094,"markDefs":1099,"style":146},"4944cc57e7ac",[1095],{"_key":1096,"_type":143,"marks":1097,"text":1098},"b77e860ef947",[],"– Cómo declarar lo trabajado en Reino Unido.",[],{"_key":1101,"_type":139,"children":1102,"markDefs":1107,"style":146},"7788ed86a39f",[1103],{"_key":1104,"_type":143,"marks":1105,"text":1106},"14c351ef7327",[],"– Cómo le afectaría tener más de un pagador: dos pagadores en Reino Unido, o un pagador en España y uno o dos en Reino Unido, o cobrar prestación de desempleo en España e interrumpirla para ir a trabajar al Reino Unido",[],{"_key":1109,"_type":139,"children":1110,"markDefs":1115,"style":1116},"42be7235a663",[1111],{"_key":1112,"_type":143,"marks":1113,"text":1114},"0bffaedf6de0",[],"La respuesta de Tributos",[],"h3",{"_key":1118,"_type":139,"children":1119,"markDefs":1132,"style":146},"644c830f7022",[1120,1124,1128],{"_key":1121,"_type":143,"marks":1122,"text":1123},"ea68e1d23141",[],"En primer lugar, para determinar cuál es el régimen fiscal aplicable a las retribuciones percibidas por el consultante, es necesario determinar ",{"_key":1125,"_type":143,"marks":1126,"text":1127},"5a78a5055b6c",[1057],"en qué país es residente fiscal el consultante",{"_key":1129,"_type":143,"marks":1130,"text":1131},"50457eeb1cc3",[],".",[],{"_key":1134,"_type":139,"children":1135,"markDefs":1140,"style":146},"9a576c520272",[1136],{"_key":1137,"_type":143,"marks":1138,"text":1139},"cbe3296d227b",[],"En la legislación interna española la residencia fiscal de las personas físicas se determina en virtud de lo dispuesto en el artículo 9 de la Ley 35\u002F2006, de la LIRPF, el cual, en su apartado 1, establece lo siguiente:",[],{"_key":1142,"_type":139,"children":1143,"markDefs":1148,"style":146},"f201c4e96489",[1144],{"_key":1145,"_type":143,"marks":1146,"text":1147},"9bcbaf8d532b",[],"“1. Se entenderá que el contribuyente tiene su residencia habitual en territorio español cuando se dé cualquiera de las siguientes circunstancias:",[],{"_key":1150,"_type":139,"children":1151,"markDefs":1164,"style":146},"0e2b6805f63c",[1152,1156,1160],{"_key":1153,"_type":143,"marks":1154,"text":1155},"8aa41cda3609",[],"a) Que permanezca",{"_key":1157,"_type":143,"marks":1158,"text":1159},"73db5a2a60c7",[1057]," más de 183 días",{"_key":1161,"_type":143,"marks":1162,"text":1163},"57fbb0b27972",[],", durante el año natural, en territorio español. Para determinar este período de permanencia en territorio español se computarán las ausencias esporádicas, salvo que el contribuyente acredite su residencia fiscal en otro país. En el supuesto de países o territorios considerados como paraíso fiscal, la Administración tributaria podrá exigir que se pruebe la permanencia en éste durante 183 días en el año natural.",[],{"_key":1166,"_type":139,"children":1167,"markDefs":1172,"style":146},"509a1b5c9842",[1168],{"_key":1169,"_type":143,"marks":1170,"text":1171},"98bf845727fe",[],"Para determinar el período de permanencia al que se refiere el párrafo anterior, no se computarán las estancias temporales en España que sean consecuencia de las obligaciones contraídas en acuerdos de colaboración cultural o humanitaria, a título gratuito, con las Administraciones públicas españolas.",[],{"_key":1174,"_type":139,"children":1175,"markDefs":1180,"style":146},"14d28420f6b1",[1176],{"_key":1177,"_type":143,"marks":1178,"text":1179},"f68a052849bf",[],"b) Que radique en España el núcleo principal o la base de sus actividades o intereses económicos, de forma directa o indirecta.",[],{"_key":1182,"_type":139,"children":1183,"markDefs":1188,"style":146},"7514caa099fd",[1184],{"_key":1185,"_type":143,"marks":1186,"text":1187},"a5a954c9f0e9",[],"Se presumirá, salvo prueba en contrario, que el contribuyente tiene su residencia habitual en territorio español cuando, de acuerdo con los criterios anteriores, resida habitualmente en España el cónyuge no separado legalmente y los hijos menores de edad que dependan de aquél.”",[],{"_key":1190,"_type":139,"children":1191,"markDefs":1196,"style":146},"3b760c0b241d",[1192],{"_key":1193,"_type":143,"marks":1194,"text":1195},"efbdb7ead564",[],"Según el mencionado precepto, una persona física será considerada residente fiscal en España, en un determinado período impositivo, en la medida en que concurra alguno de los criterios anteriormente expuestos, es decir, sobre la base de:",[],{"_key":1198,"_type":139,"children":1199,"markDefs":1204,"style":146},"37b2e8e939f4",[1200],{"_key":1201,"_type":143,"marks":1202,"text":1203},"52950035127e",[],"– la permanencia más de 183 días, durante el año natural, en territorio español, computándose, a tal efecto, las ausencias esporádicas, salvo que se acredite la residencia fiscal en otro país. En el supuesto de países o territorios considerados como paraíso fiscal, la Administración tributaria podrá exigir que se pruebe la permanencia en éste durante 183 días en el año natural.",[],{"_key":1206,"_type":139,"children":1207,"markDefs":1212,"style":146},"1421d22cccc1",[1208],{"_key":1209,"_type":143,"marks":1210,"text":1211},"83d24cb4de57",[],"– que radique en España el núcleo principal o la base de sus actividades o intereses económicos, de forma directa o indirecta.",[],{"_key":1214,"_type":139,"children":1215,"markDefs":1220,"style":146},"3fa8d38d7761",[1216],{"_key":1217,"_type":143,"marks":1218,"text":1219},"7757bfb5327f",[],"Asimismo, la LIRPF establece una presunción, que admite prueba en contrario, de que el contribuyente tiene su residencia fiscal en España cuando, de conformidad con los criterios anteriores, resida habitualmente en España su cónyuge no separado legalmente y los hijos menores de edad que dependan de aquél.",[],{"_key":1222,"_type":139,"children":1223,"markDefs":1228,"style":146},"1350e789e316",[1224],{"_key":1225,"_type":143,"marks":1226,"text":1227},"97df8d82e8e4",[],"En la medida en que se dé cualquiera de las circunstancias previstas en el artículo 9.1 de la LIRPF, el consultante será considerado contribuyente del IRPF y tributará en este impuesto por su renta mundial, con independencia del lugar donde se hayan producido las rentas y cualquiera que sea la residencia del pagador de las mismas, según se deriva del artículo 2 de la LIRPF.",[],{"_key":1230,"_type":139,"children":1231,"markDefs":1236,"style":146},"6e67cf48deb6",[1232],{"_key":1233,"_type":143,"marks":1234,"text":1235},"e88d083fe0cd",[],"La residencia fiscal en España se determinará, con arreglo a lo expuesto, en cada período impositivo, el cual, de acuerdo con el artículo 12 de la LIRPF, coincide con el año natural (salvo el caso de fallecimiento al que se refiere el artículo 13 de la LIRPF).",[],{"_key":1238,"_type":139,"children":1239,"markDefs":1244,"style":146},"fc45c15abb9e",[1240],{"_key":1241,"_type":143,"marks":1242,"text":1243},"549052f7a3f4",[],"Según su escrito, la consultante reside en España, por lo que su permanencia en territorio español más de 183 días dentro del año natural determinará que sea considerada residente fiscal en España en el período impositivo correspondiente. Como se ha indicado, para el cómputo de dicho plazo de permanencia se tienen en cuenta las ausencias esporádicas salvo que el contribuyente acredite su residencia fiscal en otro país.",[],{"_key":1246,"_type":139,"children":1247,"markDefs":1252,"style":146},"1dbc6682044d",[1248],{"_key":1249,"_type":143,"marks":1250,"text":1251},"f2a5b5e07550",[],"No obstante, si, en aplicación de alguno de los criterios señalados en el artículo 9 de la LIRPF, la consultante resultase ser residente fiscal en España y al mismo tiempo pudiera ser considerada residente fiscal en Reino Unido, de acuerdo con su legislación interna, se produciría un conflicto de residencia entre los dos Estados.",[],{"_key":1254,"_type":139,"children":1255,"markDefs":1260,"style":146},"18f58a856c41",[1256],{"_key":1257,"_type":143,"marks":1258,"text":1259},"4871e09aaab3",[],"Este conflicto se resuelve por el apartado 2 del artículo 4 del Convenio entre el Reino de España y el Reino Unido de Gran Bretaña e Irlanda del Norte para evitar la doble imposición y prevenir la evasión fiscal en materia de impuestos sobre la renta y sobre el patrimonio y su Protocolo, hechos en Londres el 14 de marzo de 2013 (BOE de 15 de mayo de 2014)",[],{"_key":1262,"_type":139,"children":1263,"markDefs":1268,"style":1116},"65ba28f8bc64",[1264],{"_key":1265,"_type":143,"marks":1266,"text":1267},"8d1167534f32",[],"Rendimientos percibidos por el teletrabajo realizado en España",[],{"_key":1270,"_type":139,"children":1271,"markDefs":1276,"style":146},"1576696f978c",[1272],{"_key":1273,"_type":143,"marks":1274,"text":1275},"2918b08b7750",[],"Como la consultante manifiesta que ahora reside en España, respecto a los rendimientos percibidos por el trabajo, teletrabajo, realizado en España “en remoto”, hay que tener en cuenta lo establecido en el párrafo 1 de los Comentarios al artículo 15 del Modelo de Convenio Tributario sobre la Renta y sobre el Patrimonio de la OCDE (en adelante, MCOCDE) relativo a la imposición de la renta del trabajo dependiente:",[],{"_key":1278,"_type":139,"children":1279,"markDefs":1284,"style":146},"0ba08bf521a4",[1280],{"_key":1281,"_type":143,"marks":1282,"text":1283},"0feffade410b",[],"“(…) El citado trabajo se realiza efectivamente en el lugar donde el empleado esté físicamente presente cuando efectúa las actividades por las que se paga dicha renta. Como consecuencia de ese principio, un residente de un Estado contratante que perciba una remuneración, en concepto de un trabajo dependiente, de fuentes situadas en el otro Estado, no puede estar sujeto a imposición en ese otro Estado respecto de dicha retribución por el mero hecho de que los resultados de su trabajo se exploten en ese otro Estado.”",[],{"_key":1286,"_type":139,"children":1287,"markDefs":1308,"style":146},"c31aa2135754",[1288,1292,1296,1300,1304],{"_key":1289,"_type":143,"marks":1290,"text":1291},"2acdcea660c9",[],"Si la consultante realiza el trabajo desde su domicilio privado en España (teletrabajo), siendo los frutos de dicho trabajo para una empresa británica, al obtener rentas del trabajo derivadas de realizar",{"_key":1293,"_type":143,"marks":1294,"text":1295},"d7b8ef7620e8",[1057]," teletrabajo desde un domicilio privado",{"_key":1297,"_type":143,"marks":1298,"text":1299},"a2dafa8c9787",[]," en España, ",{"_key":1301,"_type":143,"marks":1302,"text":1303},"252f3d01122f",[1057],"se entenderá que el empleo se ejerce en España",{"_key":1305,"_type":143,"marks":1306,"text":1307},"ad85e932f91b",[]," (siendo irrelevante que los frutos del trabajo se perciban por una empresa británica), por lo que dichas rentas solamente tributarán en España.",[],{"_key":1310,"_type":139,"children":1311,"markDefs":1316,"style":146},"722cf5431233",[1312],{"_key":1313,"_type":143,"marks":1314,"text":1315},"2560afbbb2dc",[],"En cuanto a la tributación, por el Impuesto sobre la Renta de las Personas Físicas, de las rentas percibidas por la consultante, las mismas tributarán con arreglo a lo establecido en la LIRPF; en particular, los sueldos y salarios se califican como rendimientos del trabajo de acuerdo con lo establecido en el artículo 17.1.a) de la LIRPF.",[],{"_key":1318,"_type":139,"children":1319,"markDefs":1324,"style":146},"9644e90f95c3",[1320],{"_key":1321,"_type":143,"marks":1322,"text":1323},"efb0ff3b54a6",[],"La consultante pregunta también cómo declarar lo que ha trabajado en Reino Unido.",[],{"_key":1326,"_type":139,"children":1327,"markDefs":1332,"style":146},"a56339eed62f",[1328],{"_key":1329,"_type":143,"marks":1330,"text":1331},"905fa41c9717",[],"En este punto, mencionar que la LIRPF, en su artículo 7 p), establece que estarán exentas las siguientes rentas:",[],{"_key":1334,"_type":139,"children":1335,"markDefs":1340,"style":146},"7a9ddfd73578",[1336],{"_key":1337,"_type":143,"marks":1338,"text":1339},"c96a67401bfd",[],"“p) Los rendimientos del trabajo percibidos por trabajos efectivamente realizados en el extranjero, con los siguientes requisitos:",[],{"_key":1342,"_type":139,"children":1343,"markDefs":1348,"style":146},"f23c45f8e964",[1344],{"_key":1345,"_type":143,"marks":1346,"text":1347},"a79996005c67",[],"1.º Que dichos trabajos se realicen para una empresa o entidad no residente en España o un establecimiento permanente radicado en el extranjero en las condiciones que reglamentariamente se establezcan. En particular, cuando la entidad destinataria de los trabajos esté vinculada con la entidad empleadora del trabajador o con aquella en la que preste sus servicios, deberán cumplirse los requisitos previstos en el apartado 5 del artículo 16 del texto refundido de la Ley del Impuesto sobre Sociedades, aprobado por el Real Decreto Legislativo 4\u002F2004, de 5 de marzo.",[],{"_key":1350,"_type":139,"children":1351,"markDefs":1356,"style":146},"3867d3927ecd",[1352],{"_key":1353,"_type":143,"marks":1354,"text":1355},"6ff960d0bce7",[],"2.º Que en el territorio en que se realicen los trabajos se aplique un impuesto de naturaleza idéntica o análoga a la de este impuesto y no se trate de un país o territorio considerado como paraíso fiscal. Se considerará cumplido este requisito cuando el país o territorio en el que se realicen los trabajos tenga suscrito con España un convenio para evitar la doble imposición internacional que contenga cláusula de intercambio de información.",[],{"_key":1358,"_type":139,"children":1359,"markDefs":1364,"style":146},"418890af2b44",[1360],{"_key":1361,"_type":143,"marks":1362,"text":1363},"670065138221",[],"La exención se aplicará a las retribuciones devengadas durante los días de estancia en el extranjero, con el límite máximo de 60.100 euros anuales. Reglamentariamente podrá establecerse el procedimiento para calcular el importe diario exento.",[],{"_key":1366,"_type":139,"children":1367,"markDefs":1372,"style":146},"23fbcde8bddd",[1368],{"_key":1369,"_type":143,"marks":1370,"text":1371},"8da215f451b9",[],"Esta exención será incompatible, para los contribuyentes destinados en el extranjero, con el régimen de excesos excluidos de tributación previsto en el reglamento de este impuesto, cualquiera que sea su importe. El contribuyente podrá optar por la aplicación del régimen de excesos en sustitución de esta exención.”",[],{"_key":1374,"_type":139,"children":1375,"markDefs":1380,"style":146},"f390da5f699b",[1376],{"_key":1377,"_type":143,"marks":1378,"text":1379},"f7d42ec0e40c",[],"Por su parte, el artículo 6 del Reglamento del Impuesto, aprobado por el Real Decreto 439\u002F2007, de 30 de marzo (BOE de 31 de marzo), en adelante RIRPF, dispone lo siguiente:",[],{"_key":1382,"_type":139,"children":1383,"markDefs":1388,"style":146},"be9dd7d966f8",[1384],{"_key":1385,"_type":143,"marks":1386,"text":1387},"3e6def9bca3e",[],"“1. Estarán exentos del Impuesto, de acuerdo con lo previsto en el artículo 7. p) de la Ley del Impuesto, los rendimientos del trabajo percibidos por trabajos efectivamente realizados en el extranjero, cuando concurran los siguientes requisitos:",[],{"_key":1390,"_type":139,"children":1391,"markDefs":1396,"style":146},"27166d28de02",[1392],{"_key":1393,"_type":143,"marks":1394,"text":1395},"472dee5592e6",[],"1.º Que dichos trabajos se realicen para una empresa o entidad no residente en España o un establecimiento permanente radicado en el extranjero. En particular, cuando la entidad destinataria de los trabajos esté vinculada con la entidad empleadora del trabajador o con aquella en la que preste sus servicios, se entenderán que los trabajos se han realizado para la entidad no residente cuando de acuerdo con lo previsto en el apartado 5 del artículo 16 del texto refundido de la Ley del Impuesto sobre Sociedades pueda considerarse que se ha prestado un servicio intragrupo a la entidad no residente porque el citado servicio produzca o pueda producir una ventaja o utilidad a la entidad destinataria.",[],{"_key":1398,"_type":139,"children":1399,"markDefs":1404,"style":146},"f677fdfbfc66",[1400],{"_key":1401,"_type":143,"marks":1402,"text":1403},"315057c598ca",[],"2.º Que en el territorio en que se realicen los trabajos se aplique un impuesto de naturaleza idéntica o análoga a la de este Impuesto y no se trate de un país o territorio calificado reglamentariamente como paraíso fiscal. Se considerará cumplido este requisito cuando el país o territorio en el que se realicen los trabajos tenga suscrito con España un convenio para evitar la doble imposición internacional que contenga cláusula de intercambio de información.",[],{"_key":1406,"_type":139,"children":1407,"markDefs":1412,"style":146},"8a6155feb3ce",[1408],{"_key":1409,"_type":143,"marks":1410,"text":1411},"acd3a629e254",[],"2. La exención tendrá un límite máximo de 60.100 euros anuales. Para el cálculo de la retribución correspondiente a los trabajos realizados en el extranjero, deberán tomarse en consideración los días que efectivamente el trabajador ha estado desplazado en el extranjero, así como las retribuciones específicas correspondientes a los servicios prestados en el extranjero.",[],{"_key":1414,"_type":139,"children":1415,"markDefs":1420,"style":146},"52b614ad7dcf",[1416],{"_key":1417,"_type":143,"marks":1418,"text":1419},"513ed145b34a",[],"Para el cálculo del importe de los rendimientos devengados cada día por los trabajos realizados en el extranjero, al margen de las retribuciones específicas correspondientes a los citados trabajos, se aplicará un criterio de reparto proporcional teniendo en cuenta el número total de días del año.",[],{"_key":1422,"_type":139,"children":1423,"markDefs":1428,"style":146},"ada453f2df69",[1424],{"_key":1425,"_type":143,"marks":1426,"text":1427},"1843ba70a604",[],"3. Esta exención será incompatible, para los contribuyentes destinados en el extranjero, con el régimen de excesos excluidos de tributación previsto en el artículo 9.A.3.b) de este Reglamento, cualquiera que sea su importe. El contribuyente podrá optar por la aplicación del régimen de excesos en sustitución de esta exención.”",[],{"_key":1430,"_type":139,"children":1431,"markDefs":1436,"style":146},"a1af89178cfa",[1432],{"_key":1433,"_type":143,"marks":1434,"text":1435},"57f3b46ba2e5",[],"Según ha señalado este Centro Directivo esta exención no resulta aplicable a todos los rendimientos del trabajo.",[],{"_key":1438,"_type":139,"children":1439,"markDefs":1444,"style":146},"6e0d9ba7b362",[1440],{"_key":1441,"_type":143,"marks":1442,"text":1443},"8195a0cb5faa",[],"La expresión “trabajos” que figura en el artículo 7 p) debe entenderse referida a los rendimientos del trabajo definidos en el artículo 17.1 de la LIRPF, es decir, los rendimientos del trabajo derivados de una relación laboral o estatutaria, así como a determinados supuestos contemplados en el artículo 17.2 de la LIRPF (como sería el caso de las relaciones laborales de carácter especial).",[],{"_key":1446,"_type":139,"children":1447,"markDefs":1452,"style":146},"c8625820eebc",[1448],{"_key":1449,"_type":143,"marks":1450,"text":1451},"fe20a86a33d4",[],"Asimismo, la norma exige, para aplicar la exención, que se trate de un rendimiento derivado de un trabajo realizado para una empresa o entidad no residente en España o un establecimiento permanente radicado en el extranjero.",[],{"_key":1454,"_type":139,"children":1455,"markDefs":1460,"style":146},"21a71c206bff",[1456],{"_key":1457,"_type":143,"marks":1458,"text":1459},"ce0268ce1d75",[],"Para entender que el trabajo se haya prestado de manera efectiva en el extranjero, se requiere tanto un desplazamiento del trabajador fuera del territorio español, como que el centro de trabajo se ubique, al menos de forma temporal, fuera de España.",[],{"_key":1462,"_type":139,"children":1463,"markDefs":1468,"style":146},"0151619afeb2",[1464],{"_key":1465,"_type":143,"marks":1466,"text":1467},"949b99826107",[],"Al mismo tiempo, es preciso que el trabajo se preste para una empresa o entidad no residente, o un establecimiento permanente radicado en el extranjero.",[],{"_key":1470,"_type":139,"children":1471,"markDefs":1476,"style":146},"4dd521fda367",[1472],{"_key":1473,"_type":143,"marks":1474,"text":1475},"1a40d8626b22",[],"Respecto de si es necesario que los rendimientos del trabajo hayan tributado en el extranjero, debe señalarse que el precepto únicamente exige que en el territorio en que se realicen los trabajos se aplique un impuesto de naturaleza idéntica o análoga a la de este Impuesto y no se trate de un país o territorio que haya sido calificado reglamentariamente como paraíso fiscal (actualmente, jurisdicciones no cooperativas), no que sean gravados de manera efectiva en el mismo, considerándose cumplido en particular este requisito cuando el país o territorio en el que se realicen los trabajos tenga suscrito con España un convenio para evitar la doble imposición internacional que contenga cláusula de intercambio de información.",[],"2022-03-25T07:52:36.000Z",{"ogdescription":1479,"ogimage":1480,"ogtitle":1483},"Teletrabajo desde España para el extranjero: ¿dónde hay que tributar? ¿En caso de tributar en España, se puede eliminar la doble imposición?",{"asset":1481},{"url":1482},"https:\u002F\u002Fcdn.sanity.io\u002Fimages\u002F06wn0w2g\u002Fproduction\u002F39276efac5cc9f0868878fada4d30c6d113407cd-640x427.jpg","",{"_type":49,"current":1485},"teletrabajo-desde-espana-para-el-extranjero-donde-hay-que-tributar","Teletrabajo desde España para el extranjero: ¿dónde hay que tributar?"]