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V0987-14 7 April 2014 · SG de Fiscalidad Internacional Criterion in force
IRPF · régimen especial de desplazados

Workers under special regime must use non-resident tax models for withholdings

A company asks which forms to use to report withholdings from a Chilean worker under the special displaced regime. The DGT clarifies that although the worker is under the special IRPF regime, withholdings are processed under the Non-Resident Income Tax rules.

The question raised

Given that the authorization to apply the special regime to said worker is for the entire year 2013, and since regarding the days of their salary corresponding to the month of February, the corresponding IRPF withholdings have been applied through the submission of Form 111 corresponding to said month, the following is raised:

The DGT's ruling

Withholdings and payments on account for workers under the special regime for displaced workers shall be applied in accordance with the Non-Resident Income Tax regulations. The entity must use Form 216 for the payment of the withheld amounts and Form 296 for the annual declaration. The withheld amounts shall be taken into account by the taxpayer when filing their Personal Income Tax (IRPF) return, and a refund may be requested if applicable.

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