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A Spanish company pays an award of 25,000 Argentine pesos to a tax resident in Argentina. The DGT states that, as the award is not specifically provided for in the agreement, it is subject to Spanish taxation as other income.
Cuestión planteada Se cuestiona si el pago de esta cantidad está sometido al 24% de retención del impuesto sobre la renta de no residentes o si hay tratado para evitar la doble imposición con diferentes consecuencias.
El premio se considera una renta no comprendida en los artículos anteriores del Convenio hispano-argentino, por lo que puede someterse a imposición en España según su artículo 21. Al ser una ganancia de juego obtenida en territorio español, se considera renta de fuente española según el TRLIRNR. El tipo de retención aplicable es del 24% por tratarse de un residente en Argentina.
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