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V1651-26 18 June 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia fiscal

No retention of IRPF where non-residency is already recognised

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.

The DGT's ruling

If the Tax Administration has already recognized in a limited verification procedure that the interested party does not hold the status of a taxpayer for Personal Income Tax (IRPF), the practice of withholdings on account of said tax is not appropriate. This is applicable provided that the facts that led to that recognition remain unchanged in the current and subsequent tax years.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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