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A Spanish resident has requested a ruling regarding the direct and indirect taxation of a company intended to be incorporated in Andorra. The DGT clarifies that the company will be subject to Non-Resident Income Tax (IRNR) if it provides services used in Spain, and to VAT according to the rules of location and the status of the recipient.
Cuestión planteada Solicita información sobre los impuestos directos e indirectos que gravan las rentas que obtengan en España y, en el caso de que el servicio se prestara en territorio andorrano, si es de aplicación la deducción por doble imposición.
La sociedad andorrana tributará en el IRNR si presta servicios que se entiendan utilizados en territorio español según el artículo 13.1 b) 2º del TRLIRNR. En cuanto al IVA, la sujeción dependerá de las reglas de localización de los artículos 69 y 70 de la Ley 37/1992. El sujeto pasivo será el destinatario si es empresario o profesional establecido en España, o la propia sociedad andorrana si el destinatario no lo es.
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