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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A professional with a single non-EU client asks whether withholding of IRPF is required. The DGT responds that, as the client is not resident and does not operate in Spain with a permanent establishment, no withholding obligation exists.
Non-EU clients without a permanent establishment in Spain are not required to withhold IRPF from payments to professionals.
The tax team reviews your specific situation.
Partner-attended · reply within 24 business hours
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