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A worker sent to Qatar is repatriated to Spain, becoming a fiscal resident. The question arises whether IRPF withholdings are based only on earnings paid in Spain or whether they include foreign-earned income.
Cuestión planteada El consultante plantea lo siguiente:
Para calcular las retenciones de IRPF del trabajador repatriado, la empresa debe tener en cuenta la cuantía total de las retribuciones del trabajo según el artículo 83 del RIRPF. Las retenciones del IRNR practicadas durante el año del cambio de residencia se considerarán pagos a cuenta del IRPF. Las rentas devengadas en el extranjero no sujetas al IRNR no requieren retención, pero deben incluirse en el resumen anual de retenciones.
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