Skip to content
V0479-14 ·21 February 2014 ·consulta-vinculante Medium impact
Tax

No retention obligation on professional income from non-resident payers

The DGT confirms that non-resident payers are not required to withhold IRPF, except where they operate in Spain with a permanent establishment or under paragraph d) of article 76.1 of the IRPF.

In 6 key points

Lifecycle

2014-02-21PublishedPublished 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