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V2477-14 ·23 September 2014 ·consulta-vinculante Medium impact
Tax

Retention obligation depends on worker's fiscal residency

An entrepreneur asks whether IRPF retention is required for workers sent to Romania. The DGT replies that retention depends on whether workers retain their Spanish fiscal residency or become non-residents.

In 6 key points

How it affects those involved

Employers must assess workers' fiscal residency status to determine IRPF retention obligations when sending staff abroad.

Lifecycle

2014-09-23PublishedPublished 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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