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A Spanish company asks whether it must withhold IRNR on contracts with representation agencies and technical production companies for a festival. The DGTC responds that payments to agencies for an artist's performance are taxable in Spain, but technical production services are not, unless there is no proportionality in amounts or the income is attributable to the artist.
Cuestión planteada Respecto al contrato con las agencias de representación, ¿debe realizarse retención en España por el Impuesto sobre la Renta de no Residentes, de acuerdo con el Convenio para evitar la doble imposición que resulte aplicable, por considerarse servicios de artístas?
Los pagos por la actuación personal del artista, aunque se realicen a través de agencias de representación, pueden someterse a imposición en España según el artículo 17 del MCOCDE y el TRLIRNR. Por el contrario, los servicios de producción técnica (sonido, luces, transporte) no están incluidos en el artículo 17 del MCOCDE y no tributan en España si son independientes de la actividad del artista. No obstante, si no existe proporcionalidad entre los pagos de producción y las rentas totales, parte de la renta podría considerarse vinculada a la actuación del artista y tributar en España. En el caso del convenio con EE. UU., una cláusula contractual de no vinculación es un medio de prueba, pero no es único ni suficiente para eximir la tributación.
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