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A Spanish company asked whether it should apply retention when paying advisory services to a UK Limited Liability Partnership (LLP) with a fixed place of business in Spain. The DGT responds that the LLP is an entity under the regime of attribution of income, and that its income is subject to retention under the Spanish Personal Income Tax (IRPF) due to its presence in Spain.
Cuestión planteada Régimen de retenciones.
Las LLP británicas tienen una naturaleza jurídica análoga a las entidades en régimen de atribución de rentas españolas. Al desarrollar actividad económica en España mediante un lugar fijo de trabajo, se consideran entidades con presencia en territorio español según el TRLIRNR. Por tanto, las rentas que se satisfagan a la LLP están sujetas a retención o ingreso a cuenta con arreglo a las normas del Impuesto sobre la Renta de las Personas Físicas.
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