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A Spanish engineering company provides services to Costa Rica's administration from Spain without having a permanent establishment there. The DGT determines that, under the double taxation treaty, Costa Rica cannot withhold taxes on these profits and the company must request a refund in that country.
Cuestión planteada Si es de aplicación a su actividad comercial en Costa Rica, el Convenio de doble imposición hispano-costarricense.
Según el artículo 7.1 del Convenio entre España y Costa Rica, los beneficios de una empresa solo pueden someterse a imposición en su Estado de residencia, salvo que realice su actividad en el otro Estado mediante un establecimiento permanente. Al no existir establecimiento permanente en Costa Rica, la retención del 15% aplicada por la administración costarricense es improcedente. Dichas retenciones no son deducibles como gasto en el Impuesto sobre Sociedades en España y deben reclamarse mediante devolución en Costa Rica o mediante un procedimiento amistoso.
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