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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.
Cuestión planteada Respecto al apartado a) del artículo 18 de esta Orden, cual debe ser el porcentaje de retención a aplicar a los perceptores de derechos que la entidad de gestión extranjera identifique como no residentes, en el sentido del Convenio, en el país del que es residente la entidad extranjera.
Si los perceptores acreditan su residencia mediante certificado de las autoridades competentes, se aplicará el tipo de retención que señale el Convenio para evitar la doble imposición. Si no acreditan dicha residencia, se aplicará la legislación interna (TRLIRNR), con un tipo del 24% o del 19% para residentes en la Unión Europea o Espacio Económico Europeo con intercambio de información.
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