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A Spanish company sought guidance on whether it should withhold tax when paying a commission to a resident in Mexico for an overseas share sale. The DGT ruled that, under the Double Taxation Convention, the income is only taxable in Mexico provided there is no permanent establishment in Spain, and the company must file a negative declaration.
Cuestión planteada Régimen jurídico a aplicar a la operación de comisión, así como si procede practicar retención sobre los pagos satisfechos.
Si el comisionista acredita su residencia en México y no dispone de una base fija en España, sus rentas solo pueden gravarse en México según el Convenio Hispano-Mexicano. Al estar exenta la renta en España, no procede practicar retención, pero la empresa mantiene su condición de retenedor y debe presentar declaración negativa y resumen anual. Respecto al Impuesto sobre Sociedades, la comisión es deducible si cumple con la inscripción contable, el devengo y la justificación documental.
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