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A Spanish company inquired whether it was required to withhold Non-Resident Income Tax (IRNR) when hiring artists dependent on entities resident in France, the Netherlands, the United Kingdom, and Hungary. The DGT ruled that Spain has the authority to tax such income, even if it is received indirectly through these entities.
Cuestión planteada Obligación de practicar retención por IRNR.
España puede someter a imposición las rentas de artistas y deportistas que actúen en territorio español, aunque estas se atribuyan a una entidad interpuesta. Los convenios con Francia, Hungría y Reino Unido permiten este gravamen en el Estado donde se realiza la actividad. En el caso de Holanda, la doctrina del Tribunal Supremo permite aplicar el gravamen sobre la renta percibida indirectamente. La entidad pagadora residente en España debe practicar la retención sobre el importe íntegro de los pagos.
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