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V2982-15 ·8 October 2015 ·consulta-vinculante Medium impact
Tax

No IRNR liability if services from non-residents used outside Spain

A Spanish company asks whether IRNR retention is required for services provided by non-residents without a permanent establishment. The DGT responds that if the services are not used for economic activities in Spain, they are not subject to taxation.

In 6 key points

Lifecycle

2015-10-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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