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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.
Cuestión planteada Teniendo en cuenta los criterios interpretativos fijados por el Tribunal Supremo (STS 4305/2017) en relación con el artículo 9.1.a) de la Ley 35/2006, del Impuesto sobre la Renta de las Personas Físicas, si la consultante, como obligada a retener sobre los importes de la beca, debe practicar retención a cuenta del Impuesto sobre la Renta de las Personas Físicas o, una vez hayan transcurrido 183 días desde el inicio de la beca, hacerlo conforme a la normativa del Impuesto sobre la Renta de No Residentes.
La residencia fiscal se determina por años naturales completos. Mientras el beneficiario de la beca mantenga la condición de contribuyente del IRPF, la entidad debe practicar retenciones conforme a la normativa de dicho impuesto. Si el becario traslada su residencia al país de destino y permanece fuera de España más de 183 días continuados, dicha ausencia no se considera esporádica y no computará para su permanencia en España, pudiendo perder la condición de contribuyente del IRPF.
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