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A British Limited Liability Partnership (LLP) asks whether its income from services rendered in Spain is subject to IRPF withholding. The DGT confirms that, as an entity under the attribution regime with a presence in Spain, IRPF withholding rules apply.
Cuestión planteada Procedencia de la aplicación del régimen de retenciones previsto en la normativa del Impuesto sobre la Renta de las Personas Físicas a las rentas obtenidas por la prestación de servicios de la entidad consultante en España.
La Limited Liability Partnership británica tiene una naturaleza jurídica análoga a las entidades en régimen de atribución de rentas españolas. Al desarrollar una actividad económica en España de forma continuada mediante un lugar fijo de trabajo, tributa según las reglas de las entidades con presencia en territorio español del TRLIRNR. Por tanto, las rentas que se satisfagan a la entidad estarán sujetas a retención o ingreso a cuenta conforme a las normas del Impuesto sobre la Renta de las Personas Físicas.
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