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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.
Cuestión planteada Tributación de las comisiones percibidas por la consultante de acuerdo con el Convenio hispano rumano para evitar la doble imposición.
Al no existir un establecimiento permanente de la empresa española en Rumanía, se aplica el artículo 13 del Convenio hispano-rumano. Las comisiones pueden someterse a imposición en España y también en el Estado de donde proceden. En este último, si el perceptor es el beneficiario efectivo, el impuesto no puede exceder del 5 por 100 del importe bruto.
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