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A US company enquired whether payments received for producing a concert in Spain are taxable in this country. The DGT ruled that if the payments are for technical production services rather than the personal activity of the artists, they are considered business profits and are exempt under the US-Spain Double Taxation Convention.
Cuestión planteada 1) Tributación en España de los pagos efectuados por el promotor español a la entidad consultante como consecuencia de la organización del evento musical en España.
Las rentas por producción de espectáculos no están incluidas en el artículo 19 del Convenio con EE. UU., sino en el artículo 7 sobre beneficios empresariales. Si la empresa no tiene establecimiento permanente en España, estas rentas están exentas de tributación. Para aplicar la exención, la empresa debe acreditar que los artistas no participan en sus beneficios y presentar un certificado de residencia fiscal de EE. UU. No procede retención si la renta es exenta por el Convenio, pero el pagador debe presentar declaración negativa.
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