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V0337-20 12 February 2020 · SG de Fiscalidad Internacional Criterion in force
IRNR · establecimiento permanente

No retention due to double taxation treaty, but annual negative declarations required

A Spanish company asks whether it must withhold taxes and submit forms when paying mediation services to a Uruguayan company without a permanent establishment. The DGT responds that, under the double taxation treaty, no withholding is required, but information declarations are still due.

The question raised

Cuestión planteada La consultante solicita información acerca de la obligación de retención y presentación de modelos 216 y 296.

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