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An intellectual property rights management entity asks what retention rate to apply to non-resident payees identified by a foreign entity. The DGT responds that the treaty rate applies if fiscal residence is proven; otherwise, domestic law applies.
Question raised: Regarding paragraph a) of Article 18 of this Order, what should be the withholding tax percentage to be applied to the recipients of rights that the foreign management entity identifies as non-residents, within the meaning of the Convention, in the country of which the foreign entity is a resident.
If the recipients prove their residence by means of a certificate from the competent authorities, the withholding tax rate specified in the Double Taxation Convention shall apply. If they do not prove such residence, domestic legislation (TRLIRNR) shall apply, with a rate of 24% or 19% if they are residents in the EU or the EEA with an exchange of information.
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