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A company asks whether IRNR should be withheld from a Portuguese resident employee who works mainly in Portugal but makes occasional visits to the company in Spain. The DGT responds that IRNR retention should apply only to the portion of remuneration corresponding to work actually performed in Spanish territory.
Question raised
According to the Convention between Spain and Portugal, salaries may only be taxed in the State of residence, unless the employment is exercised in the other State. Therefore, income from employment derived from a personal activity carried out in Spain is subject to Non-Resident Income Tax (IRNR). The company is obliged to apply the withholding tax on account of IRNR for the income paid to the employee as a consequence of the work performed in Spain.
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