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The DGT clarifies that the 3% retention under IRNR applies only when a non-resident acts without a permanent establishment.
Question posed: Is the acquirer obliged to withhold and pay the 3% set out in Article 25.2 of the Non-Resident Income Tax Law?
The obligation to withhold and pay 3% of the sale price provided for in Article 25.2 of the TRLIRNR only applies when the transfers of real estate are carried out by taxpayers acting without a permanent establishment. If the transferor is a non-resident natural person carrying out a business activity through a permanent establishment in Spain, said withholding is not applicable.
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