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A company asks whether a foreign employee under the special regime of Article 93 of the LIRPF should be included in Form 190 or Form 296. The DGT responds that Form 296, for the Income Tax on Non-Residents, must be used.
Cuestión planteada Si la empresa consultante debe incluir a dicho trabajador en el modelo 190 o en el 296
Para cumplir con la obligación de presentar la declaración anual de retenciones de un trabajador que tributa por el régimen especial del artículo 93 de la LIRPF, se debe emplear el modelo 296. Este modelo es el previsto para el Impuesto sobre la Renta de no Residentes para las rentas obtenidas sin mediación de establecimiento permanente.
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