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A congress organising entity has enquired whether it must apply withholding tax to non-resident publishers attending its events. The DGT has ruled that, provided a double taxation treaty exists and there is no permanent establishment, the income is exempt and there is no obligation to withhold, although a declaration must still be filed.
Cuestión planteada 1. Si los editores son no residentes en España, ¿tiene la entidad que practicarles algún tipo de retención fiscal?
Si existe un convenio para evitar la doble imposición, las rentas de editores sin establecimiento permanente en España solo tributan en su país de residencia, por lo que no procede la retención. En ausencia de convenio, si la actividad se realiza en territorio español, la entidad debe practicar la retención según la normativa interna. Para el caso de residentes en EE. UU., las rentas por servicios profesionales solo tributan en EE. UU. salvo que dispongan de una base fija en España.
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