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V1627-18 ·11 June 2018 ·consulta-vinculante Medium impact
Tax

Retentions to apply from date stated in AEAT accreditation document

A worker who has moved to Spain asks from when his employer must start applying IRPF withholdings. The DGT responds that the payer must apply withholdings according to the date stated in the accreditation document issued by the AEAT, based on the date of receipt.

In 6 key points

Lifecycle

2018-06-11PublishedPublished 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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