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V2123-20 ·25 June 2020 ·consulta-vinculante Medium impact
FISCAL

IRPF retention to continue during fiscal residency

A public body asks whether IRPF or IRNR withholdings apply to interns after 183 days abroad. The DGT confirms that IRPF retention should continue as long as the beneficiary retains fiscal residency in Spain.

In 6 key points

How it affects those involved

Beneficiaries on internships remain subject to IRPF withholding if they maintain fiscal residency in Spain.

Lifecycle

2020-06-25PublishedPublished 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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