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V3327-23 ·28 December 2023 ·consulta-vinculante Medium impact
Tax

Salaries of a Portuguese resident employee may be subject to IRNR retention if work is performed in Spain

A company asks whether IRNR should be withheld from a Portuguese resident employee who works mainly in Portugal but makes occasional visits to the company in Spain. The DGT responds that IRNR retention should apply only to the portion of remuneration corresponding to work actually performed in Spanish territory.

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2023-12-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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