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The consultant asks whether IRNR should be withheld on commission paid to an artist agency. The DGT states that if the commission is for intermediation and the agency has no permanent establishment in Spain, the income is exempt under the OECD Model Convention.
Cuestión planteada El consultante plantea si la comisión que abona a la agencia de representación está sujeta a retención por el Impuesto sobre la Renta de No Residentes
Si las cantidades de la agencia son por intermediación y esta no tiene establecimiento permanente en España, sus beneficios están exentos según el artículo 7 del Modelo de Convenio de la OCDE. En este caso, no procede retención si se acredita la residencia fiscal mediante certificado oficial. No obstante, si las cantidades de la agencia retribuyen en realidad la actividad del artista, se aplicará el mismo tratamiento que a los rendimientos del artista.
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