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A Spanish company has enquired whether it must withhold Non-Resident Income Tax (IRNR) on services provided by a professional resident in Peru, who provides advice on Spanish law to Peruvian law firms. The Directorate General for Taxes (DGT) indicates that taxation depends on whether the service is used within Spanish territory for an economic activity carried out in Spain, or whether it is used abroad.
Cuestión planteada Calificación de las rentas obtenidas por el profesional desplazado a Perú y si existe obligación de retener para el pagador español, teniendo en cuenta que el profesional residente fiscalmente en ese país, con el que no existe Convenio para evitar la doble imposición.
Las prestaciones de servicios de no residentes solo tributan en España si se utilizan en territorio español, sirviendo a actividades económicas realizadas en España. Si el servicio prestado por el profesional extranjero sirve a la actividad de la consultante realizada fuera de España y el destinatario final lo utiliza en su país, las rentas podrían no estar sujetas a la tributación española. La determinación depende de si el servicio sirve a la actividad económica de la consultante en España o si se utiliza para actuaciones en el extranjero.
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