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A Spanish company asked whether payments for accounting services to a Malaysian entity constituted technical services subject to Spanish taxation. The DGT concludes that although these are technical services under the Convention, they do not originate in Spain as they are not materially provided on Spanish soil.
Cuestión planteada Si la remuneración que se satisface por la consultante en pago de los servicios de contabilidad recibidos de la empresa malasia, tienen cabida en el concepto de pago por servicios técnicos contemplado en el apartado 4 del artículo 12 del Convenio hispano malasio para evitar la doble imposición, de forma que si se entienden prestados en territorio español deben someterse a imposición en España.
Los servicios contables o financieros encajan en la definición de servicios técnicos del Convenio Hispano-Malasio. No obstante, para que estos servicios tributen en España, deben prestarse materialmente en este Estado. Al no realizarse la prestación en España, la renta no se considera procedente de este Estado y no puede someterse a imposición en España. La empresa española no debe practicar retención si se acredita la residencia fiscal del perceptor mediante certificado oficial.
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