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An architect providing services via a professional civil society in Panama asks whether a 7.5% withholding should be treated as an expense or as a double taxation deduction. The DGT states that, as the entity is in the attribution of income regime, the withholding is deductible in the personal tax of the partner.
Cuestión planteada En relación con dicha retención del 7,5%, si debe considerarse un mayor gasto para generar el ingreso por los servicios prestados o puede, en su declaración del IRPF en España, considerarla a efectos de practicar la deducción para evitar la doble imposición internacional.
Al tratarse de una sociedad civil profesional en régimen de atribución de rentas, las retenciones soportadas por la entidad se deducen en la declaración personal de cada socio en la misma proporción en que se le atribuyan las rentas. Dado que el servicio se realiza en Panamá y se encuadra en el artículo 14 del Convenio, la retención no puede exceder el 7,5% del importe bruto. En este caso, corresponde a España eliminar la doble imposición mediante la deducción del impuesto pagado en Panamá.
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