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A query is raised regarding the taxation of income earned by a physical person resident in Kuwait who provides services. The DGT determines that, in the absence of a permanent establishment in Spain, the income is only subject to taxation in Kuwait.
Cuestión planteada
De acuerdo con el convenio hispano-kuwaití, los beneficios de una empresa de un Estado contratante solo tributan en ese Estado, salvo que la actividad se realice mediante un establecimiento permanente en el otro. Si el consultante es residente en Kuwait y no realiza actividad en España a través de un establecimiento permanente, el beneficio solo puede gravarse en Kuwait. En este caso, no procede practicar retención según el TRLIRNR.
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