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A company operating through foreign permanent establishments seeks clarification on whether it must withhold IRPF or acts merely as a payment intermediary. The DGT determines that the company is obliged to withhold and outlines the fiscal residency criteria.
Cuestión planteada 1) Si la consultante tiene obligación de retener o su actuación constituye una mera mediación de pago en el sentido del artículo 76 del Reglamento del IRPF.
La sociedad tiene la condición de obligado a retener según el artículo 76.1.a) del RIRPF, ya que el establecimiento permanente en el extranjero no es un tercero que actúe por cuenta y orden de la consultante. Para que exista mediación de pago, el tercero debe ser el obligado al pago, identificar al perceptor y cuantificar el rendimiento. Respecto a la residencia fiscal, se determina por la permanencia más de 183 días o por radicar en España el núcleo principal de actividades o intereses económicos.
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