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A public entity asks whether taxes should be withheld on economic prizes given to film distributors or producers. The DGT states that no corporate tax retention applies if the prize is for economic activity and assesses IRNR retention based on the existence of double taxation treaties.
Cuestión planteada Si sería procedente practicar retención sobre los premios satisfechos por la entidad consultante tanto a entidades residentes como no residentes.
En el Impuesto sobre Sociedades, no procede la retención si los premios se entregan a entidades que realizan explotaciones económicas y la renta deriva de su actividad. En el Impuesto sobre la Renta de no Residentes, si existe convenio y no hay establecimiento permanente, el premio solo tributa en el país de residencia. Si no hay convenio, el premio tributa en España al tipo general y la entidad pagadora debe practicar la retención correspondiente.
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