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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A Spanish company asks whether it must withhold taxes and submit forms when paying mediation services to a Uruguayan company without a permanent establishment. The DGT responds that, under the double taxation treaty, no withholding is required, but information declarations are still due.
Companies paying foreign mediation services without a permanent establishment are not required to withhold taxes but must submit negative declarations and annual summaries.
The fiscal team reviews your specific situation.
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