Obliged to withhold
Regulations:Articles 30 and 31 Law IRNR and Article 11 Regulation IRNR
They are obliged to withhold or pay on account, with respect to income subject to IRNR that they pay or pay, among others:
Entities resident in Spain (also entities under the attribution regime).
The natural persons resident in Spain who undertake economic activities.
IRNR taxpayers with EP.
IRNR taxpayers without EP, with respect to the income from work that they pay that constitutes a deductible expense for obtaining the income.
Entities in attribution of income incorporated abroad, with a presence in Spanish territory.
The representative acting on behalf of the insurance undertaking operating under the freedom to provide services.
Withholding is also obligatory for taxpayers defined by the withholding regulations relating to financial assets and other securities.