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A foundation inquired about the obligation to withhold IRNR from non-resident artists and Moroccan companies operating in Morocco, and about VAT liability. The DGT clarifies that IRNR withholding does not apply when non-resident artists perform in Morocco, and that Moroccan companies are only subject to taxation in Spain if they have a permanent establishment in Spain.
Cuestión planteada Son dos las cuestiones planteadas por la Fundación consultante:
Para artistas no residentes, las rentas por actuaciones en Marruecos no son rentas obtenidas en territorio español y no hay obligación de retener IRNR. Si los artistas son residentes en España, se aplica el Convenio Hispano-Marroquí y las rentas están sujetas a retención de IRPF según la normativa interna. Respecto a empresas marroquíes sin establecimiento permanente en España, sus beneficios solo tributan en Marruecos, por lo que no procede retención de IRNR. En cuanto al IVA, la sujeción depende de si la fundación actúa como empresario y de la localización material de los servicios.
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