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V1453-14 ·30 May 2014 ·consulta-vinculante Medium impact
Tax

Company must file negative declaration even if no IRNR retention due

A company asks whether it must continue withholding and paying IRNR for a worker sent to Saudi Arabia. The DGT replies that if the worker is a non-resident and their income is not derived from activities in Spain, there is no obligation to withhold, but a negative declaration must still be filed.

In 6 key points

How it affects those involved

Companies sending non-resident workers abroad must file a negative declaration if income is not derived from Spanish activities, even if no IRNR withholding is required.

Lifecycle

2014-05-30PublishedPublished 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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