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V2619-14 ·6 October 2014 ·consulta-vinculante Medium impact
Tax

Duty to submit models 296 and 216 for non-resident workers with non-taxable income

A company enquires about retention obligations and model submissions in relation to a worker's relocation to Equatorial Guinea. The DGT explains that taxation will depend on the worker's fiscal residency, and that if non-resident, income from foreign employment is not subject to IRNR.

In 6 key points

Lifecycle

2014-10-06PublishedPublished 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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