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An audiovisual content company asks whether it must withhold taxes from non-resident actors, models and technicians participating in an advertisement. The DGT assesses whether these activities qualify as artists or professional services under conventions or internal regulations.
Cuestión planteada Si las citadas personas pueden ser consideradas artistas y, en su caso, retenciones procedentes sobre las rentas derivadas de los servicios prestados, a practicar por la consultante (pagadora de los servicios).
Si existe un Convenio aplicable, las rentas por rodajes de anuncios no califican como artistas (art. 17 Modelo OCDE) ni como regalías (art. 12), sino como beneficios de empresa (art. 7), por lo que no tributan en España si no hay establecimiento permanente. En ese caso, no hay retención pero sí obligación de presentar declaración negativa. Si no hay Convenio, las rentas se consideran obtenidas en España por realizarse aquí, tributando por el régimen general o rendimientos del trabajo con un tipo del 24,75% (según normativa de 2014).
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