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V1566-26 15 June 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · renta mundial

Non-resident companies' IRPF retention obligation based on permanent establishment or link

A Spanish resident asks whether a Chinese company linked to their Spanish employer must withhold IRPF on their salary. The DGT responds that retention depends on whether the non-resident company has a permanent establishment or a link with the entity where the service is rendered.

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