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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A lawyer inquired whether a Polish company must withhold IRPF when paying professional services in Spain. The DGT responds that a non-resident company is only obliged to withhold if it operates through a permanent establishment or if the services constitute a deductible expense for IRNR income under article 24.2 of the consolidated text of that law.
The fiscal team reviews your specific situation.
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