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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.
Cuestión planteada En relación con los haberes mensuales que le abona la Embajada, conocer si la Embajada debe practicar retención a cuenta del Impuesto sobre la Renta de las Personas Físicas. Y, en caso de que la Embajada no tenga obligación de retener, conocer si el empleado debe hacer el pago a cuenta mensual a la Agencia Estatal de Administración Tributaria (AEAT).
El art. 99.2 LIRPF dispone que en ningún caso estarán obligadas a retener las misiones diplomáticas u oficinas consulares en España de Estados extranjeros. Al poseer el consultante la nacionalidad española no le es aplicable la exención de la Convención de Viena ni la reciprocidad del art. 9.2 LIRPF, por lo que es contribuyente por IRPF. Ni la embajada retiene ni el empleado realiza pagos mensuales a cuenta; la obligación se limita a la declaración anual del art. 96 LIRPF.
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