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A Spanish limited company asks about withholding taxes on remuneration of its UK-resident manager exercising duties remotely. The DGT concludes that Spain may tax such remuneration under the Spain-UK CDI and TRLIRNR, with a 24% retention to be declared via forms 216 and 296.
Cuestión planteada Retenciones a practicar por las remuneraciones abonadas al administrador no residente fiscal en España. Forma de declarar dichas retenciones.
Conforme al artículo 15 del CDI España-Reino Unido, las retribuciones de consejero o administrador pagadas por una sociedad residente en España pueden someterse a imposición en España aunque el administrador sea residente fiscal en Reino Unido. Tributa por IRNR: base imponible es el importe íntegro sin reducciones (art. 24.1 TRLIRNR) y tipo del 24% (art. 25.1.a TRLIRNR). La sociedad pagadora está obligada a retener e ingresar mediante modelos 216 (trimestral) y 296 (resumen anual). Si el administrador ejerce además otras funciones distintas de la administración, podrían aplicarse otros artículos del Convenio.
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