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A company asked whether it should withhold taxes when paying a university lecturer resident in Italy for a conference. The DGT responds that, under the Spain-Italy Double Taxation Agreement, such income is taxable only in Italy unless the professional has a fixed base in Spain.
Cuestión planteada
Las rentas por servicios profesionales de carácter educativo o pedagógico de un residente en Italia solo pueden someterse a imposición en Italia, a menos que el profesional disponga de una base fija en España para su actividad. Al estar exentas en España por el Convenio, la entidad pagadora no tiene obligación de practicar retención ni ingreso a cuenta según el TRLIRNR. La exención se aplica siempre que las rentas sean imputables a la actividad sin base fija en territorio español.
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