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V0987-14 ·7 April 2014 ·consulta-vinculante Medium impact
Tax

Workers under special regime must use non-resident tax models for withholdings

A company asks which forms to use to report withholdings from a Chilean worker under the special displaced regime. The DGT clarifies that although the worker is under the special IRPF regime, withholdings are processed under the Non-Resident Income Tax rules.

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2014-04-07PublishedPublished 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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