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V1358-19 ·10 June 2019 ·consulta-vinculante Medium impact
FISCAL

Cannot claim refund in Spain of Portuguese withholdings

A Spanish resident worker asks whether they can claim back withholdings from a Portuguese company exceeding their Spanish entitlement. The DGT states that these withholdings are for Portugal's tax, not Spain's IRPF.

In 6 key points

Lifecycle

2019-06-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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