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V1532-14 ·11 June 2014 ·consulta-vinculante Medium impact
Tax

No obligation to withhold IRNR on payments to regional centres for services used abroad

A Spanish company asked whether IRNR should be withheld on payments to regional centres and software providers for services in Latin America. The DGT states that if the services are used abroad, no tax is due in Spain.

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2014-06-11PublishedPublished 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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