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An entity asks whether IRNR retention is required on 2016 salaries paid in 2017 to a non-resident worker. The DGT confirms that retention applies under temporary imputation rules.
Cuestión planteada Si se debe efectuar la retención de los rendimientos del trabajo considerando al trabajor no residente fiscal en España.
La obligación de retener nace en el momento del devengo del impuesto, que ocurre cuando los rendimientos resultan exigibles o en la fecha del cobro si esta es anterior. Según la normativa aplicable, cuando los rendimientos del trabajo se perciben en periodos distintos a los que eran exigibles por circunstancias no imputables al contribuyente, se imputan al periodo en que eran exigibles. Por tanto, procede practicar la retención por el Impuesto sobre la Renta de no Residentes.
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