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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.
Las Limited Liability Partnerships británicas tienen una naturaleza jurídica análoga a las entidades en régimen de atribución de rentas españolas. Al desarrollar actividad económica en España de forma continuada mediante un lugar fijo de trabajo, tributan 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 con arreglo a las normas del IRPF.
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