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A Spanish limited company asks about withholding taxes on remuneration of its UK-resident manager exercising duties remotely. The DGT concludes that Spain may tax such remuneration under the Spain-UK CDI and TRLIRNR, with a 24% retention to be declared via forms 216 and 296.
Spanish companies with UK-resident managers must withhold 24% on administrative remuneration and declare it via forms 216 and 296 under the Spain-UK CDI and TRLIRNR.
The tax team reviews your specific situation.
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