Forced to retain
Regulations: Articles 30 and 31 Law IRNR and Article 11 Regulation IRNR
They are required to withhold or pay into account, with respect to income subject to IRNR that they satisfy or pay, among others:
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Entities resident in Spain (also entities under the attribution regime).
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The individuals resident in Spain who undertake economic activities.
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IRNR taxpayers with EP .
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IRNR taxpayers without EP , with respect to the work income they satisfy that constitutes a deductible expense for obtaining income.
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Entities in attribution of income established abroad, with presence in Spanish territory.
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The representative who acts 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.