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A Spanish employee working in Switzerland and residing in France asks whether her employer should withhold IRNR. The DGT explains that if the worker loses Spanish tax residency, the employer may apply IRNR withholding through a specific procedure. However, if the work is actually performed outside Spain, income is not subject to IRNR.
Cuestión planteada Tipo de retención de IRPF que tiene que aplicar la empresa en su nómina, y si es necesario realizar algún trámite en la AEAT.
Si el trabajador pierde la residencia fiscal en España, puede comunicar su cambio a la Administración mediante el modelo 247 para que se le apliquen retenciones de IRNR. No obstante, si el trabajador es no residente y el trabajo se realiza efectivamente fuera de España, la renta no se considera obtenida en territorio español según el TRLIRNR. En este caso, la renta no está sujeta a retención o ingreso a cuenta de IRNR, aunque la empresa debe incluirla en su resumen anual de retenciones.
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