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A Spanish company asks whether IRNR retention is required for services provided by non-residents without a permanent establishment. The DGT responds that if the services are not used for economic activities in Spain, they are not subject to taxation.
Cuestión planteada Aplicación del supuesto de no sujeción previsto en el artículo 13.1.b).2º del texto refundido de la Ley del Impuesto sobre la Renta de no Residentes.
Las rentas por servicios prestados por no residentes sin establecimiento permanente en España están sujetas a tributación si se utilizan en territorio español para actividades económicas o bienes situados en él. Si los servicios se prestan íntegramente en el extranjero y no sirven a la actividad de la empresa en España, no hay sujeción al impuesto. Para acreditar la residencia fiscal, el certificado emitido por autoridades extranjeras es la forma principal, aunque la Administración puede valorar otros medios de prueba si el país de residencia no emite dicho certificado.
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