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A Spanish flight crew management company asks whether it must withhold IRPF from pilots resident in Belgium and Denmark operating flights with Spain as origin or destination. The DGT determines that, generally, remuneration is subject to IRNR in Spain and retention is required, unless it is established that the true employer is the Norwegian airline.
Cuestión planteada Obligación de retener, por parte de la entidad consultante, sobre las retribuciones satisfechas a los citados pilotos.
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