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V0095-16 ·14 January 2016 ·consulta-vinculante Medium impact
Tax

No retention of 3% required if non-resident acts through a permanent establishment

The DGT clarifies that the 3% retention under IRNR applies only when a non-resident acts without a permanent establishment.

In 5 key points

How it affects those involved

The requirement to retain 3% on property sales only applies when a non-resident does not have a permanent establishment in Spain.

Lifecycle

2016-01-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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