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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.
Para que exista obligación de retener, el pagador debe estar incluido en el artículo 76 del RIRPF. Si el cliente extracomunitario no reside en España, no opera con establecimiento permanente ni realiza actividad económica en territorio español, no es un obligado a retener. Por tanto, el profesional no soportará retenciones y estará obligado a presentar el pago fraccionado trimestral del IRPF por estimación directa.
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