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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.
Question raised
Residents in Spain are taxed on their worldwide income. A non-resident entity is obliged to withhold Personal Income Tax (IRPF) if it operates in Spain through a permanent establishment or if, without one, it pays employment income that constitutes a deductible expense. Likewise, resident entities or permanent establishments where the employee provides services are obliged to withhold when the remuneration is paid by another related entity.
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