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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.
Cuestión planteada Si la empresa extranjera debe practicar retención a cuenta del IRPF sobre el importe de su minuta por los servicios prestados.
Para que exista la obligación de retener IRPF, deben concurrir la sujeción de la renta y la existencia de un obligado a retener. Las personas jurídicas no residentes solo están obligadas a practicar retenciones cuando operen en España mediante establecimiento permanente o cuando satisfagan rendimientos que constituyan gasto deducible para la obtención de rentas del IRNR derivadas de servicios, asistencia técnica u otras actividades económicas realizadas en España sin establecimiento permanente.
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