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A consultant moving to the Dominican Republic asks how commissions from insurance portfolio assignments are taxed. The DGT clarifies that the treatment depends on whether the individual retains their Spanish fiscal residence or becomes a non-resident.
Cuestión planteada Aplicación del Convenio entre el Reino de España y la República Dominicana y, si el interesado es residente en República Dominicana, consideración de la cantidad percibida anualmente por parte del consultante a la entrada en vigor del citado convenio y necesidad de practicar retención por parte del pagador (la Compañía de Seguros) sobre las cantidades abonadas al interesado en concepto de Derechos Pasivos de la cartera de seguros cedida.
Si el consultante es residente en España, las comisiones por derechos pasivos de seguros son rendimientos profesionales sujetos a retención de IRPF. Si es no residente, las rentas obtenidas en España tributan por el Impuesto sobre la Renta de no Residentes, con un tipo impositivo del 24,75% para el ejercicio 2013/2014. La compañía aseguradora está obligada a practicar la retención correspondiente en ambos casos.
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