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V1629-14 ·25 June 2014 ·consulta-vinculante Medium impact
Tax

Buyer must withhold 3% if seller is non-resident without permanent establishment

A Swiss company without a permanent establishment in Spain asks whether it must withhold tax when purchasing property. The DGT responds that the obligation to withhold 3% depends on whether the seller is a non-resident without a permanent establishment or a tax resident in Spain.

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2014-06-25PublishedPublished 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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