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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
Los trabajadores que opten por el régimen especial de tributación del artículo 93 de la LIRPF deben someterse a retenciones según la normativa del Impuesto sobre la Renta de no Residentes. Para cumplir con la obligación de presentar la declaración anual de retenciones de estos trabajadores, se debe utilizar el modelo 296 para rentas obtenidas sin mediación de establecimiento permanente.
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