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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.
Cuestión planteada Porcentaje de retención a aplicar al pago de los derechos de autor de películas cinematográficas y demás obras audiovisuales, en virtud del Convenio para evitar la doble imposición hispano - argentino.
Los pagos por el uso o concesión de uso de derechos de autor sobre películas cinematográficas y obras audiovisuales se consideran cánones según el artículo 12.3 del Convenio Hispano-Argentino. Al no estar especificado el tipo de obra, se aplica la normativa interna española que los incluye en los derechos sobre obras literarias, teatrales, musicales o artísticas. Por tanto, si el perceptor es el beneficiario efectivo, la retención en el Estado de origen no puede exceder el 5% del importe bruto.
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