Skip to content
V1981-22 ·16 September 2022 ·consulta-vinculante Medium impact
FISCAL

Un cliente extracomunitario sin establecimiento en España no está obligado a retener IRPF al profesional

Un profesional con un único cliente extracomunitario consulta si este debe practicar retenciones de IRPF. La DGT responde que, al no ser el cliente residente ni operar en España con establecimiento permanente, no tiene obligación de retener.

Lifecycle

2022-09-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The fiscal team reviews your specific situation.

Talk to the fiscal team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact