Skip to content
V0002-14 ·3 January 2014 ·consulta-vinculante Medium impact
Tax

Company must make IRPF withholdings while worker retains Spanish tax residency

A company asks about the tax status of an employee moving to Colombia and their IRPF or IRNR withholding obligations. The DGT explains how to determine tax residency and when to apply IRPF or IRNR withholdings based on relocation.

In 6 key points

Lifecycle

2014-01-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact