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The consultant asks what percentage retention should be applied to payments for film and audiovisual works from Argentina. The DGT responds that, under the Hispano-Argentine Agreement, such payments may be considered royalties subject to a retention not exceeding 5% of the gross amount.
Question posed: Percentage of withholding tax to be applied to the payment of copyrights for cinematographic films and other audiovisual works, by virtue of the Convention for the avoidance of double taxation between Spain and Argentina.
Payments for the use or concession of use of copyrights on cinematographic films and audiovisual works are considered royalties pursuant to Article 12.3 of the Spanish-Argentine Convention. As they fall within the category of copyrights on literary, theatrical, musical, or artistic works, the withholding tax in the State of source may not exceed 5% of the gross amount, provided that the recipient is the beneficial owner.
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