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A query was raised regarding who is entitled to request a refund of a 3% Non-Resident Income Tax (IRNR) withholding made by a property purchaser, in cases where the transferor subsequently proves their tax residence in Spain. The Directorate General for Tax Affairs (DGT) ruled that while the purchaser may request a rectification, the refund is exclusively due to the transferor.
Cuestión planteada Quien puede solicitar la devolución del ingreso del 3%, al tratarse en este caso de un ingreso indebido.
El adquirente del inmueble puede solicitar la rectificación de la autoliquidación de la retención para obtener la devolución del ingreso indebido. Sin embargo, el único legitimado para obtener la devolución del ingreso es la persona que ha soportado la retención, es decir, el transmitente del inmueble. Tanto el adquirente (retenedor) como el transmitente (soportador) están legitimados para instar el procedimiento de rectificación.
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