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Non-Resident Taxation Manual (February 2024)

Forced to retain

Regulations: articles 30 and 31 Law IRNR and article 11 Regulation IRNR

They are obliged to withhold or deposit on account, with respect to the income subject to IRNR that they satisfy or pay, among others:

  • Entities resident in Spain (also entities under attribution regime).

  • The individuals resident in Spain who undertake economic activities.

  • IRNR taxpayers with EP .

  • IRNR taxpayers without EP , with respect to work income that they satisfy constitutes a deductible expense for obtaining income.

  • Entities in attribution of income incorporated abroad, with presence in Spanish territory.

  • The representative acting on behalf of the insurance entity that operates under the free provision of services regime.

They are also required to retain those established by the retention rules relating to financial assets and other securities.