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V1089-14 ·14 April 2014 ·consulta-vinculante Medium impact
Tax

Workers displaced abroad may opt for IRNR withholding regime

A company asks about the tax residency and withholding regime for workers relocated to Peru who maintain their family in Spain. The DGT explains that residency depends on permanence and interest centre criteria, and that workers can request a change to the IRNR withholding regime through a specific procedure.

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2014-04-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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