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A lawyer inquired whether a Polish company must withhold IRPF when paying professional services in Spain. The DGT responds that a non-resident company is only obliged to withhold if it operates through a permanent establishment or if the services constitute a deductible expense for IRNR income under article 24.2 of the consolidated text of that law.
Question posed: Whether the foreign company must apply withholding tax on account of IRPF on the amount of its invoice for the services rendered.
For a non-resident legal entity to be obliged to withhold Personal Income Tax (IRPF), it must operate within Spanish territory through a permanent establishment. An obligation also exists if it operates without a permanent establishment and the yields satisfy income that constitutes a deductible expense for the purpose of obtaining income pursuant to the consolidated text of the Non-Resident Income Tax Law.
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