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A Cuban researcher resident in Cuba asks how to stop the 24% withholding on his research grant income. The DGT responds that, under the agreement with Cuba, such income is exempt and retention is not applicable.
Cuestión planteada Procedimiento a seguir para que cese la citada retención al estar dicha remuneración exenta de tributación.
Según el artículo 21 del Convenio entre España y Cuba, las remuneraciones de profesores o investigadores que se desplacen por invitación de una institución de enseñanza superior por un periodo no superior a dos años están exentas de imposición en el Estado de acogida. Al estar exentas por convenio, no procede practicar retención según el TRLIRNR. El interesado debe solicitar la devolución de las retenciones indebidamente practicadas ante la Administración Tributaria.
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