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A local council has requested guidance on the procedure for contracting services from an Andorran company. The DGT has ruled that, under the relevant Double Taxation Convention, profits of Andorran companies are exempt from Non-Resident Income Tax (IRNR) in Spain unless they operate through a permanent establishment. The ruling also analyses the location of VAT based on the type of service provided.
Cuestión planteada A raiz de la entrada en vigor del Convenio entre el Reino de España y el Principado de Andorra para evitar la doble imposición en materia de impuestos sobre la renta y prevenir la evasión fiscal: ¿Qué procedimiento habría que seguir en el momento de la recepción de la factura? ¿El procedimiento es el mismo si quien presta el servicio es una persona física inscrita en el registro mercantil andorrano con número de registro tributario o una persona jurídica?
En materia de IRNR, los beneficios de una empresa de Andorra están exentos de tributación en España si no realiza la actividad mediante un establecimiento permanente. Si no hay establecimiento permanente, no se debe practicar retención, pero el pagador debe presentar declaración negativa (modelo 216) y resumen anual (modelo 296). Para el IVA, si el servicio se localiza en España y es prestado por una entidad no establecida, el Ayuntamiento será el sujeto pasivo.
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