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A company based in the Canary Islands has requested a ruling on whether services provided by a German lawyer to receive correspondence are subject to VAT and whether income tax (IRPF) must be withheld. The DGT has determined that the transaction is not subject to VAT due to its location and that no income tax withholding is required under the double taxation treaty.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido.
Los servicios de oficina de representación prestados por un abogado alemán a una sociedad con sede en Canarias no están sujetos al IVA en España, ya que la prestación no se localiza en el territorio de aplicación del impuesto. Respecto al IRPNR, según el Convenio Hispano-Alemán, las retribuciones solo pueden gravarse en Alemania, por lo que no procede practicar retención. No obstante, la empresa mantiene su condición formal de retenedor y debe presentar declaraciones negativas y resúmenes anuales mediante los modelos 216 y 296.
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