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V0181-21 ·4 February 2021 ·consulta-vinculante Medium impact
Tax

Non-resident worker earning abroad: no IRNR withholding

A Spanish employee working in Switzerland and residing in France asks whether her employer should withhold IRNR. The DGT explains that if the worker loses Spanish tax residency, the employer may apply IRNR withholding through a specific procedure. However, if the work is actually performed outside Spain, income is not subject to IRNR.

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2021-02-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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