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A Swiss company without a permanent establishment in Spain asks whether it must withhold tax when purchasing property. The DGT responds that the obligation to withhold 3% depends on whether the seller is a non-resident without a permanent establishment or a tax resident in Spain.
Cuestión planteada La consultante plantea las siguientes cuestiones:
Si el transmitente es contribuyente del IRNR sin establecimiento permanente, el adquirente debe retener el 3% de la contraprestación mediante el modelo 211. Si el transmitente es residente fiscal en España (sujeto a IRPF o IS), no procede la retención si acredita su sujeción mediante certificado de la Administración. La sociedad consultante no estará obligada a presentar declaración (modelo 210) por las rentas sobre las que se haya practicado la retención correspondiente.
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