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V0570-14 ·4 March 2014 ·consulta-vinculante Medium impact
Tax

IRNR retention applies to Spanish public officials working in Uruguay

A Spanish public official residing and working in Uruguay asks whether IRNR withholdings apply in Spain. The DGT confirms that, under the Spain-Uruguay double taxation agreement, Spain has exclusive taxing power over such income.

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2014-03-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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