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A Spanish company asks about its obligations regarding payments to a French resident employee. The DGT clarifies that if the work is performed physically in Spain, the company must withhold IRNR.
Cuestión planteada
Si el trabajador residente en Francia ejerce su actividad en España, las rentas pueden someterse a imposición en España por el IRNR, salvo que se cumplan los requisitos de exención del Convenio para evitar la doble imposición. La empresa pagadora está obligada a practicar la retención aplicando un tipo del 19%. La base imponible podrá incluir deducciones por gastos relacionados directamente con la actividad en España si el trabajador es residente en la UE. La empresa debe cumplir con las obligaciones de presentación de modelos 216 y 296.
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