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V3079-15 ·14 October 2015 ·consulta-vinculante Medium impact
Tax

No retention required on salaries of non-resident workers providing services abroad

A Spanish company asked whether it must withhold 20% on the salary of a worker resident in Portugal working abroad. The DGT responds that no retention is required as the activity does not take place in Spanish territory.

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Lifecycle

2015-10-14PublishedPublished 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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