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An employer asks whether it must continue withholding IRPF from an employee working in Algeria, whose non-residency has already been acknowledged by the Administration in a prior procedure. The DGT responds that, if the facts establishing non-residency remain valid, withholding of IRPF is not required.
Si la Administración tributaria ya reconoció en un procedimiento de comprobación limitada que el interesado no tiene la condición de contribuyente del IRPF, no procede la práctica de retenciones a cuenta de dicho impuesto. Esto es aplicable siempre que los hechos que llevaron a ese reconocimiento se mantengan en el ejercicio actual y subsiguientes.
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