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V3793-16 ·8 September 2016 ·consulta-vinculante Medium impact
Tax

Retention of IRNR on services provided and used in Mauritania not required

A Spanish resident company asks whether IRNR retention is due when paying Mauritanian companies for services rendered there. The DGT responds that services used for activities in Mauritania are not considered income earned in Spain.

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2016-09-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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