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V1667-26 19 June 2026 · SG de Fiscalidad Internacional Criterion in force
IRNR · rentas obtenidas en territorio español

Medical non-residents' fees for services used in Spain are fully taxable

The DGT confirms that payments to non-resident doctors for technical opinions in medical consensus work are subject to Spanish IRNR, with retention applied on the full invoice amount.

The question raised

Question raised

The DGT's ruling

Income from the provision of services is considered to be obtained in Spain when it is used within Spanish territory. In this case, the services of the doctors are used entirely in Spain to produce a work that is sent to a resident entity. The resident entity must apply withholding tax on the full amount of the sums paid, without applying deductions or reducing the base for social security charges.

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