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A Spanish university asks what retention applies to a Swiss resident professor for a lecture and copyright. The DGT rules that the lecture is exempt from retention and copyright is subject to a 5% limit.
Question raised The consultant asks what type of withholding must be applied to each payment.
Income from the lecture is considered professional services and, unless the professor has a fixed base in Spain, it is taxed only in Switzerland, therefore no withholding is applicable. Payments for royalties are considered royalties under the Convention and may be taxed in Spain with a withholding tax of 5% of the gross amount. The University, as a resident entity, is obliged to apply said withholding.
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