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V1532-14 11 June 2014 · SG de Fiscalidad Internacional Criterion in force
IRNR · asistencia técnica

No obligation to withhold IRNR on payments to regional centres for services used abroad

A Spanish company asked whether IRNR should be withheld on payments to regional centres and software providers for services in Latin America. The DGT states that if the services are used abroad, no tax is due in Spain.

The question raised

Cuestión planteada 1. Tratamiento a efectos de retenciones a cuenta del impuesto sobre la renta de no residentes (IRNR) de los pagos realizados por la consultantes española a los Centros Regionales por los servicios que subcontrata.

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