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V2286-24 ·28 October 2024 ·consulta-vinculante Medium impact
Tax

Spanish diplomatic employee in Madrid: embassy not required to withhold IRPF

A Spanish national working for a foreign diplomatic mission in Madrid asks whether the embassy must withhold IRPF or make monthly advance payments. The DGT concludes that foreign diplomatic missions in Spain are not obliged to withhold IRPF or make advance payments under article 99.2 of the IRPF law. The employee does not make monthly advance payments, but must still file an annual IRPF return as required under article 96 of the IRPF law.

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2024-10-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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