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A Spanish company asks whether it must withhold taxes on Argentine residents providing independent services from abroad. The DGT responds that since no activity is carried out in Spain and no fixed base exists here, the income is exempt under the double taxation treaty.
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Según el Convenio entre España y Argentina, las rentas por servicios profesionales independientes solo tributan en España si se llevan a cabo en territorio español o si el profesional dispone de una base fija aquí. Si la actividad se realiza íntegramente desde Argentina, España no puede gravar dichas rentas. En este caso, la sociedad pagadora no está obligada a practicar retención ni ingreso a cuenta, aunque sí debe cumplir con la obligación de presentar la declaración correspondiente.
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