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A Spanish national working for a foreign diplomatic mission in Madrid asks whether the embassy must withhold IRPF or make monthly advance payments. The DGT concludes that foreign diplomatic missions in Spain are not obliged to withhold IRPF or make advance payments under article 99.2 of the IRPF law. The employee does not make monthly advance payments, but must still file an annual IRPF return as required under article 96 of the IRPF law.
Question raised: Regarding the monthly emoluments paid by the Embassy, to determine whether the Embassy must perform withholding on account of Personal Income Tax. And, in the event that the Embassy has no obligation to withhold, to determine whether the employee must make monthly advance payments to the State Tax Administration Agency (AEAT).
Art. 99.2 LIRPF provides that diplomatic missions or consular offices of foreign States in Spain shall in no case be obliged to withhold tax. As the inquirer holds Spanish nationality, neither the exemption under the Vienna Convention nor the reciprocity provided for in art. 9.2 LIRPF is applicable; therefore, they are a taxpayer for IRPF purposes. Neither the embassy performs withholding nor does the employee make monthly advance payments; the obligation is limited to the annual tax return under art. 96 LIRPF.
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