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A tax resident in Belgium working as a commission agent for a Spanish company seeks clarification on their tax liability. The DGT indicates that, under the Double Taxation Convention between Spain and Belgium, their income will be exempt in Spain if they do not have a fixed base; however, they will be subject to Non-Resident Income Tax (IRNR) if such a permanent establishment exists.
Cuestión planteada Solicita información relativa a la forma de tributación y modelos a presentar.
Si el consultante mantiene su residencia en Bélgica y no dispone de una base fija en España para su actividad, sus rendimientos por servicios profesionales estarán exentos de tributación en España. No obstante, si cuenta con una base fija, las rentas imputables a esta podrán ser gravadas en España mediante el Impuesto sobre la Renta de No Residentes. En ese caso, deberá presentar el modelo 200 y realizar pagos fraccionados con el modelo 202.
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