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A company has requested clarification on whether to apply Personal Income Tax (IRPF) or Non-Resident Income Tax (IRNR) to an employee relocating to Angola. The Directorate General for Tax (DGT) has ruled that IRPF must continue to be applied unless the employee provides proof of tax residence in another country or exercises the option to formally notify a change of residence.
Question raised For the purposes of applying withholdings, the applicable regulations for the 2016 financial year and subsequent years: whether the individual is considered a resident and, therefore, subject to withholding on account of Personal Income Tax (IRPF), or is considered a non-resident, in which case no withholding is applied for working outside of Spain.
La residencia fiscal se determina por la permanencia de más de 183 días, el núcleo de intereses económicos o la residencia de familiares en España. Mientras concurra alguno de estos criterios, el trabajador es contribuyente del IRPF y se le deben practicar retenciones. El trabajador puede optar por comunicar su cambio de residencia a la Administración para que se le apliquen retenciones de IRNR, siempre que las rentas deriven de una actividad desarrollada en territorio español.
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