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A public body asks whether IRPF or IRNR withholdings apply to interns after 183 days abroad. The DGT confirms that IRPF retention should continue as long as the beneficiary retains fiscal residency in Spain.
Question posed: Taking into account the interpretive criteria established by the Supreme Court (STS 4305/2017) regarding Article 9.1.a) of Law 35/2006 on Personal Income Tax, whether the applicant, as the party obliged to withhold on the scholarship amounts, must apply withholding on account of Personal Income Tax or, once 183 days have elapsed since the start of the scholarship, do so in accordance with Non-Resident Income Tax regulations.
The entity is obliged to apply Personal Income Tax (IRPF) withholdings on the employment income of trainees as long as they maintain their tax residence in Spain. If the trainee transfers their residence to the destination country and remains outside of Spain for more than 183 continuous days, such absence is not considered sporadic and shall not count towards their stay in Spain. The withholding system shall cease to apply only when the status of Personal Income Tax taxpayer is lost.
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