Skip to content
V0040-16 ·8 January 2016 ·consulta-vinculante Medium impact
FISCAL

Non-profit association must retain IRPF on professional fees

A Spanish professional renders services in Egypt to a non-profit association domiciled in Spain. The question arises whether the association is obliged to withhold IRPF on its fees.

In 5 key points

How it affects those involved

The association is required to withhold IRPF on professional fees received from services rendered abroad.

Lifecycle

2016-01-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The fiscal team reviews your specific situation.

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