Representation and joint and several liability in the case of Non-Resident Income Tax

Civic responsibility

Regulations: Article 9 Law IRNR

They shall be jointly liable for payment of debts corresponding to the income they have paid or the income from the assets or rights whose deposit or management they have been entrusted with, respectively:

• The payer of the income accrued without the mediation of EP .
• The custodian or manager of the assets or rights not affected by a PE.

In the case of payers of income, as well as when it is 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 understood to be made to the definition of non-cooperative jurisdiction. See Annex IV ), the actions of the tax administration may be understood directly with the responsible party, without the need for a prior act of transfer of responsibility.

However, joint liability will not exist when the obligation to withhold applies.

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.