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A company asks about the tax status of an employee moving to Colombia and their IRPF or IRNR withholding obligations. The DGT explains how to determine tax residency and when to apply IRPF or IRNR withholdings based on relocation.
Cuestión planteada - Residencia fiscal del trabajador que se trasladará a Colombia a finales de mayo de 2013. Obligación de retener por parte de la consultante. Si el trabajador fuera considerado no residente fiscal en España en el año 2014, ¿los rendimientos del trabajo percibidos de la consultante se someterían a imposición en Colombia?. En este caso, ¿existiría obligación de retener por parte de la consultante y de declarar dichas rentas en algún modelo informativo?.
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