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A public company has requested clarification on whether it must withhold Non-Resident Income Tax (IRNR) for payments related to an international trade fair stand, advertising in foreign magazines, and membership fees for a US association. The DGT ruled that withholding is not required because the activities are not carried out in Spain and, regarding the association, the double taxation treaty with the US prevents these profits from being taxed in Spain.
Cuestión planteada 1-Si las tres actividades descritas anteriormente tienen la consideración de prestación de servicios utilizados en territorio español y por tanto quedan sujetas a retención a cuenta del Impuesto sobre la Renta de no Residentes.
El alquiler de un stand en una feria internacional y la venta de publicidad en guías extranjeras no tributan en España porque la actividad económica se realiza fuera del territorio nacional. Respecto a la cuota a la ACFI, según el Convenio entre España y EE. UU., los beneficios empresariales solo pueden someterse a imposición en el Estado de residencia. Para aplicar la exención del convenio, se requiere un certificado de residencia fiscal, el cual no necesita la Apostilla de la Haya para ser válido.
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