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A Malaysian resident company seeks advice on the tax regime for compensation received from its share trading activities. The DGT states that if the amount covers the work and resources used in the operation, it could be classified as economic activity income and thus exempt from Spanish taxation if no permanent establishment exists.
Cuestión planteada Régimen fiscal aplicable a la compensación recibida.
Si la compensación tiene por objeto compensar el trabajo y recursos empleados en la preparación y ejecución de una operación, podría calificarse como rendimiento de actividad económica según la normativa del IRPF. Bajo esta calificación, y si la entidad no tiene un establecimiento permanente en España, la renta solo tributaría en Malasia conforme al artículo 7 del Convenio hispano-malayo. Para ello, la entidad debe acreditar su residencia en Malasia mediante el certificado correspondiente.
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