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V1205-16 ·28 March 2016 ·consulta-vinculante Medium impact
FISCAL

Obligation to retain IRNR for pilots resident abroad flying routes with Spain

A Spanish flight crew management company asks whether it must withhold IRPF from pilots resident in Belgium and Denmark operating flights with Spain as origin or destination. The DGT determines that, generally, remuneration is subject to IRNR in Spain and retention is required, unless it is established that the true employer is the Norwegian airline.

In 6 key points

Lifecycle

2016-03-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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