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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.
Las rentas de la explotación agrícola de un residente en Alemania situadas en España tributan conforme al TRLIRNR, por lo que no procede la retención del 2% de IRPF. La cooperativa debe cumplir las obligaciones de retención e ingreso según las normas del Impuesto sobre Sociedades. En cuanto al IVA, el no residente dispone de un establecimiento permanente en España y, si cumple los requisitos, tiene derecho a la compensación a tanto alzado del 12% por las entregas de productos naturales.
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