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A Spanish company asked whether the Spain-Andorra double taxation treaty prevents Spanish taxation of payments for management support services provided by an Andorran company. The DGT responds that, due to the absence of a permanent establishment in Spain, such benefits are only taxable in Andorra.
Cuestión planteada Si la entrada en vigor del Convenio para evitar la doble imposición hispano-andorrano supone la no tributación en España de esta renta.
Según el artículo 7 del Convenio, los beneficios de una empresa de un Estado contratante solo son gravables en el otro Estado si la actividad se realiza mediante un establecimiento permanente en él. Al no existir establecimiento permanente en España, los beneficios de la empresa andorrana por la actividad realizada en Andorra tributan exclusivamente en Andorra. Por tanto, no procede practicar retención sobre estas rentas a partir del 26 de febrero de 2016, siempre que se acredite la residencia fiscal en Andorra mediante el certificado correspondiente.
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