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A professional with a single non-EU client asks whether withholding of IRPF is required. The DGT responds that, as the client is not resident and does not operate in Spain with a permanent establishment, no withholding obligation exists.
Cuestión planteada 1ª Si la empresa pagadora está obligada a practicar retención a cuenta por los rendimientos satisfechos al consultante. En caso afirmativo, tipo de retención aplicable.
Si el pagador de las rentas es un cliente extracomunitario que no opera en España con establecimiento permanente ni realiza actividad económica en territorio español, no es un obligado a retener según el artículo 76 del RIRPF. Por tanto, no nace la obligación de practicar retención a cuenta del IRPF sobre las facturas emitidas. Al no haber soportado retenciones en al menos el 70% de los ingresos, el profesional estará obligado a presentar el pago fraccionado trimestral.
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