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A Spanish company acting as a commercial representative of a Romanian entity asks how its commissions are taxed. The DGT states that, under the bilateral tax treaty, commissions may be taxed in both Spain and Romania, with a maximum retention of 5% on gross amount.
Question raised: Taxation of commissions received by the applicant in accordance with the Spanish-Romanian Convention for the avoidance of double taxation.
According to Article 13 of the Convention between Spain and Romania, commissions may be taxed in the State from which they originate. If the recipient is the beneficial owner, the tax in that State may not exceed 5 percent of the gross amount. As there is no permanent establishment in Romania linked to the commissions, this limit applies.
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