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A Spanish company asks whether it must withhold taxes from foreign artists travelling directly from their countries to Saudi Arabia to perform. The DGT responds that since the activity takes place outside Spain, the income is not considered to be earned within Spanish territory.
Cuestión planteada Si la consultante tiene obligación de practicar retenciones a los artistas no residentes conratados.
Según el Convenio entre España y Arabia Saudí, la potestad tributaria recae en el Estado donde se ejerce la actividad, no donde reside la entidad pagadora. Bajo la ley interna del IRNR, las rentas de artistas no se consideran obtenidas en España si la actuación se realiza fuera del territorio español. Por tanto, la renta no está sujeta a tributación en España.
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