The jointly responsible
Regulations: article 9 Law IRNR
The following will be jointly and severally liable for the payment of debts corresponding to the income that has been paid or to the income of the assets or rights whose deposit or management has been entrusted to them, respectively:
- The payer of the income accrued without mediation of EP .
- The depositary or manager of the assets or rights not assigned to a PE.
In the case of payers of income, as well as in the case of the depositary or manager of assets or rights belonging to residents in countries or territories considered tax havens (with effect from July 11, 2021, references made to tax havens are They understand the definition of non-cooperative jurisdiction. See Annex IV ), the actions of the Tax Administration may be understood directly with the person responsible, without a prior act of derivation of responsibility being necessary.
However, joint liability will not exist when the obligation to retain is applicable.
Representatives of IRNR taxpayers and, for tax periods beginning on or after January 1, 2021, who are not residents of another Member State of the European Union (EU) or the European Economic Area that is not a Member State of the EU when there is regulation on mutual assistance in matters of information exchange (see Annex V ), which operate in Spain through permanent establishment and entities under the income attribution regime incorporated abroad with “presence in Spanish territory” will be jointly and severally liable for the income of the tax debts corresponding to them.