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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 el trabajo y recursos empleados en la preparación y ejecución de una operación, puede calificarse como rendimiento de actividad económica según la normativa del IRPF. Bajo esta calificación, y aplicando el Convenio hispano-malayo, los beneficios de una empresa solo tributan en su Estado de residencia, salvo que la empresa opere en España mediante un establecimiento permanente. Por tanto, sin establecimiento permanente y acreditando la residencia en Malasia, la renta no tributaría en España.
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