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A co-operative enquires about the tax position of a non-resident shareholder based in Germany who supplies olives from a farm in Spain. The tax authority determines that income from an agricultural enterprise located in Spain is subject to the Non-Resident Income Tax (IRNR) via a permanent establishment.
Cuestión planteada Si es correcta la actuación de la cooperativa con el socio no residente.
Según el Convenio Hispano-Alemán, España tiene potestad para gravar las rentas de explotaciones agrícolas situadas en su territorio. El no residente, al explotar una finca en España, cuenta con un establecimiento permanente y debe tributar conforme al capítulo III del TRLIRNR, aplicando el régimen de retenciones del Impuesto sobre Sociedades. Por tanto, la cooperativa no debe practicar la retención del 2% del IRPF por las entregas de aceituna.
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