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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 15 results.
Es deducible la retribución de un administrador no residente si cumple los requisitos de inscripción, devengo y justificación
V5194-26
Rental income from Spanish real estate by a Luxembourgish company is taxable but may be exempt from retention
V1172-26
Los pagos por ensayos clínicos realizados en Jordania están sujetos a retención de IRNR por utilizarse en España
V2490-25
Salaries of a Portuguese resident employee may be subject to IRNR retention if work is performed in Spain
V3327-23
Foreign artists' earnings in Spain may be subject to IRNR withholding, but not those of their technicians
V2965-21
No retention of IRNR if Swiss entity has no permanent establishment in Spain
V1564-20
El adquirente puede solicitar la devolución de la retención de IRNR realizada indebidamente
V2172-18
Retention of IRNR on delayed payments to a non-resident worker
V0670-18
No retention of IRNR on debt forgiveness to a US entity under the treaty
V0337-17
Retention of IRNR on services provided and used in Mauritania not required
V3793-16
No procede la retención de IRNR a empresas andorranas sin establecimiento permanente en España, salvo obligaciones informativas
V3717-16
Obligación de retención de IRNR por remuneraciones de pilotos residentes en el extranjero en vuelos con origen o destino en España
V1204-16
Commission from agency exempt from IRNR if no permanent establishment
V3150-15
No retention of IRNR for non-resident artists or Moroccan companies
V2620-14
No obligation to withhold IRNR on payments to regional centres for services used abroad
V1532-14
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