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The DGT clarifies that the 3% retention under IRNR applies only when a non-resident acts without a permanent establishment.
Cuestión planteada ¿El adquirente está obligado a retener e ingresar el 3% recogido en el artículo 25.2 de la Ley del Impuesto sobre la renta de no residentes?
La obligación de retener e ingresar el 3% del precio de venta solo se aplica en transmisiones de bienes inmuebles por contribuyentes que actúen sin establecimiento permanente. Si el transmitente es una persona física no residente que realiza actividad empresarial a través de un establecimiento permanente en España, no es de aplicación el artículo 25.2 del TRLIRNR.
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