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V0857-24 ·23 April 2024 ·consulta-vinculante Medium impact
Tax

No obligation to withhold IRNR on independent services from Argentine residents

A Spanish company asks whether it must withhold taxes on Argentine residents providing independent services from abroad. The DGT responds that since no activity is carried out in Spain and no fixed base exists here, the income is exempt under the double taxation treaty.

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2024-04-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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