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V2620-14 ·6 October 2014 ·consulta-vinculante Medium impact
Tax

No retention of IRNR for non-resident artists or Moroccan companies

A foundation inquired about the obligation to withhold IRNR from non-resident artists and Moroccan companies operating in Morocco, and about VAT liability. The DGT clarifies that IRNR withholding does not apply when non-resident artists perform in Morocco, and that Moroccan companies are only subject to taxation in Spain if they have a permanent establishment in Spain.

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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