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V1124-19 ·22 May 2019 ·consulta-vinculante Medium impact
Tax

Company deemed obliged to withhold IRPF, not mere payment mediation

A company operating through foreign permanent establishments seeks clarification on whether it must withhold IRPF or acts merely as a payment intermediary. The DGT determines that the company is obliged to withhold and outlines the fiscal residency criteria.

In 6 key points

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2019-05-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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