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V0670-18 ·14 March 2018 ·consulta-vinculante Medium impact
Tax

Retention of IRNR on delayed payments to a non-resident worker

An entity asks whether IRNR retention is required on 2016 salaries paid in 2017 to a non-resident worker. The DGT confirms that retention applies under temporary imputation rules.

In 5 key points

How it affects those involved

Employers must retain IRNR on salaries paid to non-resident workers even if the payment is made after the year in which the income was earned, under temporary imputation rules.

Lifecycle

2018-03-14PublishedPublished 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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