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An Irish-based company has requested clarification on whether it must withhold Personal Income Tax (IRPF) for two employees residing in Spain who work remotely from their homes. The Directorate General for Taxes (DGT) has ruled that, as the company has no permanent establishment or business activity in Spain, it is not required to perform such withholdings.
Question raised: Obligation to withhold Personal Income Tax in Spain.
Income from employment through teleworking from Spain is taxed in Spain as the employment is exercised within Spanish territory. However, the Irish company is not obliged to apply withholding tax if it does not have a permanent establishment nor carries out economic activity in Spain from which the withholdings would be a deductible expense. If the presence of teleworkers were to constitute a permanent establishment, then the obligation to withhold would exist.
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