lunes, 13 de julio de 2020
INCOME TAX OF NON-RESIDENTS (IRNR)
From Marti Projects S.L. and always with the intention of reporting on tax and tax issues directly related to our work, we want to dedicate a space to a type of tax that directly affects many of our clients, it is the so-called Non-Resident Income Tax (IRNR) For any more specific or personalized query, we will put you in contact with our group of tax advisors to deal with your question in a particular way. We have relied on various sources of information for the preparation of this post.
We have tried to synthesize a little the content of this tax, because it contemplates many variables due to the different activities that can be carried out in a country.
2 CHARACTERISTICS OF THE TAX
3 RESPONSIBLE, REPRESENTATIVE, RETAINER AND SUBSTITUTE OF THE TAXPAYER
4 INCOME OBTAINED THROUGH PERMANENT ESTABLISHMENT
5 INCOME OBTAINED WITHOUT PERMANENT ESTABLISHMENT
6 TAX DEBT
7 FORMAL OBLIGATIONS
8 WITHHOLDINGS AND INCOME ON ACCOUNT
9 SPECIAL TAX. ENTITIES IN INCOME ATTRIBUTION REGIME
Tax aimed at foreign people who work in Spain and are not residents, or companies that want to establish a branch in Spain. These incomes obtained by non-residents will therefore be taxed by the Non-Resident Income Tax (IRNR).
The income of individuals, if they are residents in Spain, will be taxed by personal income tax, while if they are non-residents, they will be taxed by the IRNR. On the other hand, a Legal Person with a permanent establishment, for example, a branch, will be taxed through the IRNR, which is subject to Corporation Tax with some specificities. Conversely, subsidiaries of foreign companies (S.A., S.L.) will be taxed through Corporation Tax, as will non-resident entities that obtain property income.
Non-residents are understood; Those people who spend less than 183 days during the calendar year in Spain and / or who do not reside in Spain the main core of their activities.
2 CHARACTERISTICS OF THE TAX
Taxpayers can be legal persons or professional entrepreneurs and generally they will have to make the census declaration - model 036 - at the beginning of the activity.
2.1 On the other hand, taxpayers will be:
- Non-residents who obtain income in Spanish territory, unless they are taxpayers by personal income tax. (For example, a worker from a foreign company who is sent to work in Spain).
- Income Attribution Entities established abroad with a presence in Spain. For example, a concert held on national territory).
- When a company wants to create a branch with a permanent tax establishment through the IRNR and should specify through form 036 (choosing a representative, where applicable, and the fiscal address). However, if a branch, for example, had a commercial without a fixed base, this would be taxed by personal income tax and not by the IRNR.
2.2 The taxable event is the event that generates the obligation to pay taxes by the IRNR and:
- It constitutes the obtaining of income, money or in kind, by the taxpayer in Spanish territory.
- The benefits or assignments of goods, rights or services capable of generating subject income will be presumed remunerated, unless proven otherwise.
2.3 The Fiscal Address:
- You must always enter a tax address, failing that it will be that of the representative.
- When there is a permanent establishment, where the headquarters of the business management in Spain is located and, failing that, where the greatest value of fixed assets is located.
- Property income at the representative,s tax address and, failing that, where the property is located.
- In the rest of cases, the fiscal domicile of the representative and, failing that, that of the jointly responsible person. If no representative is appointed, the notifications made at the fiscal address of the joint and several party will have the same value and produce the same effects as if they had been made directly to the taxpayer.
2.4 There are several forms of taxation:
- The income obtained through a permanent establishment located in Spanish territory, will be taxed on all of its income attributable to the establishment, regardless of the place of its establishment.
- Those who obtain them without the mediation of a permanent establishment, will be taxed separately for each income obtained, without any compensation between them.
3 RESPONSIBLE, REPRESENTATIVE, RETAINER AND SUBSTITUTE OF THE TAXPAYER
The jointly and severally liable parties will be the payers of the income accrued without the mediation of a permanent establishment or the depositaries or managers of assets (the assets and rights of taxpayers) not affected by the permanent establishment.
Taxpayers will be required to designate a resident representative, a natural or legal person, before the end of the tax return period obtained in Spain in the following cases:
- Those that operate through a permanent establishment.
- Those who provide services or carry out economic activities here, without the mediation of a permanent establishment.
- Entities in Attribution of Income established abroad with a presence in Spain.
- Those who, being residents in countries or territories with which there is no exchange of tax information, are required by the Administration, for the amount or characteristics of the income obtained in Spain for the ownership of goods and / or rights in Spain. .
The appointment of the representative, duly accredited and with express acceptance, will be communicated by the taxpayer or the representative, within two months of having been made, to the Delegation of the Tax Agency where the return must be filed.
If the appointment is not fulfilled, the Tax Administration may consider a representative of a permanent establishment or of a Revenue Attribution Entity with a presence in Spain who appears as such in the Mercantile Registry. If no one appears, it will be the person empowered to contract on behalf of those, which the Administration may consider as Representative. Failure to comply with the obligation to appoint a representative will be a serious tax offense.
3.3 The Retainer;
It is a figure that takes on special relevance in relation to this tax, due to the special difficulty, already mentioned above, of controlling taxpayers by the IRNR. The legislator has foreseen the figure of withholding and payment on account to ensure the collection of the tax debt derived from the tax. In fact, the amount of the withholding is made to coincide with the amount of the tax debt, so, in many cases, the withholding is properly the taxation of the non-resident.
Thus, according to article 31.2 of the Consolidated Text, the subjects obliged to withhold must withhold or pay on account an amount equivalent to that resulting from applying the provisions provided by law to determine the tax debt corresponding to taxpayers for this tax without establishment permanent or those established in an agreement to avoid double taxation that may be applicable.
3.4 The Taxpayer,s Substitute;
The IRNR substitute is one of the few substitution assumptions that exist in the Spanish tax system. Thus, the entities managing the public debt market in book entries are obliged to retain and enter the account, as substitutes for the taxpayer, the amount of the IRNR corresponding to the yields of the Treasury bills or other public values ??obtained by investors without establishment permanent and residents in tax havens.
4 INCOME OBTAINED THROUGH PERMANENT ESTABLISHMENT
4.1 There is a permanent establishment;
When there are facilities or places of work of any kind in which the activity or part of it is carried out in Spanish territory, continuously or habitually, or when acting through an agent empowered to contract in the name and on behalf of of the taxpayer who habitually exercises powers.
In particular, permanent establishments are the management offices, offices, factories, workshops, warehouses, stores and other establishments, exploitation or extraction of natural resources, and installation, construction or assembly works in which the duration exceeds 6 months.
4,2 Therefore, they will be recorded:
- Income from economic activities or exploitations developed by permanent establishments.
- The returns of the patrimonial elements affected to the permanent establishments.
-The gains or losses of patrimony in patrimonial elements affected to the permanent establishments.
- If a subject has several permanent establishments, they will be recorded separately if they carry out clearly differentiated activities, if the management of these is carried out separately.
- Compensation of income between different establishments will not be accepted.
4.3 Determination of the Tax Base:
It will be done according to the provisions of the General Regime of Corporation Tax with the following characteristics:
- The payments that the permanent establishment makes to the central house or / or to any of its permanent establishments will not be deductible for fees, interests and commissions paid in consideration of technical assistance services or for the use or assignment of assets (goods and rights). .
- Yes, the interest paid by permanent establishments to foreign banks will be deductible to its Central or / to other permanent establishments, for the performance of its activity.
The reasonable part of the management and general expenses of the administration that correspond to the permanent establishment will be deductible provided that:
- They are accounted for.
- Its amount and distribution criteria are stated in a report accompanying the declaration.
- There is rationality and continuity in the imputation criteria.
- If this is not possible due to these criteria, the turnover, direct costs, investments in property, plant and equipment should be imputed.
- The previous valuation agreements provided for in article 91 of the General Tax Law 58/03, of December 17, may be applied to these management and general administration expenses. Operations between the Establishment and its Headquarters or other establishments will be valued as related-party transactions.
In no case will amounts corresponding to the cost of the entity,s own capital (interest and other financial charges) directly or indirectly affected by the permanent establishment be attributable.
5 INCOME OBTAINED WITHOUT PERMANENT ESTABLISHMENT
5.1 Shall be income from economic activities obtained without the mediation of permanent establishments, if they do not fit into any other category of income obtained in Spain, when:
- They derive directly or indirectly from the performance in Spanish territory of artists or athletes, or from any activity related to the performance, even if it is perceived by a third party other than the artists or athletes.
- These are services used in Spanish territory, in particular project studies, technical assistance and management support.
- They are carried out in national territory. The installation or assembly of foreign machinery or installations will not be when their amount exceeds 20% of the value of the goods and they are carried out by the supplier.
5,2 They will be yields that derive directly or indirectly from the work, lent in Spanish territory:
- Remuneration to the Administrators of Resident Entities.
- Pensions and the like derived from work carried out in the Spanish State or paid by residents or permanent establishments here of non-residents.
- Dividends and the like paid by residents.
-Interests, royalties and other income from movable capital paid by residents or for permanent establishments in Spain, or that pay benefits of capital used in Spain.
- Returns derived directly or indirectly from real estate located in Spanish territory, or from rights related thereto.
5,3 They will be gains of patrimony when:
- Derived from securities issued by residents of Spanish territory.
- Derive from other movable property located in Spanish territory, or from rights that must be fulfilled or exercised in Spanish territory.
- They derive directly or indirectly from properties located in Spanish territory or from rights related to them.
- Incorporate into the subject,s assets assets located or rights that are exercised or are to be fulfilled in Spain (eg, Gains from gambling).
6 TAX DEBT
The general rate of 30% will be applied to the tax base as of January 1, 2008, except when the activity of the permanent establishment is that of research and exploitation of hydrocarbons, in which case the tax rate will be 35%. Additionally, to the income that the establishment transfers abroad, the 19% rate will be applied, including payments of royalties, interests and commissions to entities of the group itself that would not have been deductible expense (not applicable to establishments of residents of the EU and countries with double taxation agreement). Model 210 Transfer of income abroad.
The deductions and discounts provided for in corporation tax may be applied to the quota to be integrated.
6.1 The full amount of the tax may apply:
-The amount of the discounts and deductions referred to in articles 30 to 44 of the Consolidated Text of the Corporation Tax Law.
-The amount of withholdings, payments on account and installment payments.
6.2 Formal Obligations and Tax Management:
The establishments are obliged to present a tax declaration in the form and place to be determined within 25 calendar days following the 6 months after the end of the tax period. You must follow the 200 or 206 model and the place of presentation will be any bank or box. The installment payments will be the first 20 calendar days of April, October and December using model 202 and for Large Companies model 218.
6.3 Payments on account:
Permanent establishments will be subject to the corporation tax withholding regime for the income they receive and will be obliged to make fractional payments on account of the liquidation of this tax in the same terms as the entities subject to corporation tax.
Likewise, they will be obliged to practice withholdings and payments on account in the same terms as the entities resident in Spanish territory.
6.4 Special case.
Establishments with sporadic activity
They are seasonal or seasonal farms, natural resource exploration, construction works and installation or assembly that does not exceed 6 months.
They may choose to pay taxes according to two modalities, which must have chosen to present the census declaration of start of activities.
First Modality: The one of the incomes obtained without mediation of permanent establishment, but in this case the norms of the Agreements will not be applied to them to avoid double taxation.
Second Modality: That of the general regime of permanent establishments.
6.1 The tax will accrue:
- In the case of returns, when they are due or on the date of collection if it was earlier.
- In the case of capital gains, when the capital alteration takes place.
- In the case of imputed income corresponding to urban real estate, on December 31 of each year.
- In the remaining cases, when the corresponding income is payable.
- In the event of the death of the taxpayer, all income pending imputation will be deemed payable on the date of death.
7 FORMAL OBLIGATIONS
Taxpayers who obtain income in Spanish territory without the mediation of a permanent establishment will be required to file a declaration, determining and entering the corresponding tax debt for this tax within one month from the accrual date. In the case of imputed income corresponding to urban real estate for own use, the declaration will be presented from January 1 to June 30 following the accrual date.
The joint and several responsible may also make the declaration and payment of the debt. Taxpayers for this tax will not be required to present the declaration corresponding to the income with respect to which withholding has been practiced or made on account, nor with respect to those subject to withholding or income on account but exempt.
Taxpayers who obtain income from economic activities or farms carried out in Spain will be required to keep records of income and expenses.
Likewise, they must keep, numbered in order of dates, the invoices issued and the invoices or supporting documents received.
They are obliged to practice the withholdings and payments on account with respect to the income from the work they satisfy, as well as other income subject to withholding that constitutes a deductible expense to obtain the income derived from the provision of services, technical assistance, installation works or assembly derived from engineering contracts and in general from economic activities or operations carried out in Spain.
When they have to practice withholdings and payments on account, they will be obliged to present the census declaration and keep the records of income and expenses that are determined by regulation.
8 WITHHOLDINGS AND INCOME ON ACCOUNT
Regulated in articles 30 and following of the Consolidated Text of the IRNR Law and 11 and following of the Regulations that develop it, as previously mentioned, withholdings and payments on account are instruments of tax technique aimed at guaranteeing the collection of the tax, objective that is achieved by anticipating the payment of the tax, forcing the payer of income to withhold and enter the Treasury (to make the payment on account if the remuneration is made in kind) precisely an amount on account of the future liquidation by the tax that the taxpayer does.
Well, this is an essential mechanism in this tax since it is a tax that is required of non-resident subjects whose control is much more difficult for the Public Treasury. That is why the amount to withhold substantially coincides with the quota resulting from the liquidation, so the withholding correctly practiced and entered is equivalent to the payment of the tax, even excluding the obligation to declare in many cases.
8.1 Subjects required to withhold
They are obliged to withhold or pay on account with respect to the income subject to the IRNR that they satisfy or pay, in general:
-The entities resident in Spain, including entities under attribution regime.
-The natural persons residing in Spain who carry out economic activities, with respect to the income they satisfy or pay in the exercise of those activities.
- IRNR taxpayers with a permanent establishment.
- IRNR taxpayers without permanent establishment, with respect to the income from the work they satisfy, as well as with respect to other income subject to withholding that constitutes deductible expenses for obtaining the income of non-residents without permanent establishment derived from economic activities.
-The entities under the income attribution regime of article 38.
In operations on financial assets:
-The issuing person or entity, or the financial institution in charge of the operation.
-The public notary or financial institution that intervenes in its presentation for collection.
-The bank, savings bank or financial entity acting on behalf of the transferor (who receives the sales order from the transferor).
-The public notary who must necessarily intervene in the operation.
-In the transfers or redemptions of shares or participations representative of the capital or patrimony of the collective investment institutions, the management companies or depository entities.
-In the case of prizes, the person or entity that satisfies them.
All those obliged to withhold will no longer be jointly and severally liable, even in the cases of exemption and consequent exception of withholding.
-Finally, we must add a special figure that operates exclusively in the case of real estate transfers. Thus, when the IRNR taxpayers who act without the mediation of a permanent establishment transmit real estate located in Spain, the acquirer will be obliged to retain and pay 3% of the consideration agreed upon as payment on account of the non-resident tax, remaining the property affected the payment of the tax debt in the event that the withholding or payment on account had not been paid. This will not apply when the owner of the property is a natural person and, as of December 31, 1996, the property has remained in its assets for more than 10 years, without having undergone improvements at that time.
8.2 Income subject to withholding
In general, all income subject to tax is subject to withholding. However, there will be no obligation to withhold in relation to income such as the following:
- Exempt income according to article 14 of the Consolidated Text of the IRNR Law. That is, when an income is exempt from taxation, it will also be exempt from withholding, except for the exemption of 1,000 euros referring to dividends and benefits in entities of article 25.1 a) and b) of the Personal Income Tax Law.
- Income exempt under the provisions of an agreement to avoid double taxation.
- When the payment of the tax is accredited (by means of the declaration of the Tax corresponding to the satisfied incomes, presented by the taxpayer or his representative) or the origin of the exemption (by means of the supporting documents of the compliance of the circumstances that determine the origin of his application).
- The benefits derived from holding entities of foreign securities resident in Spain.
8.2, 1 Income that determines capital gains, except:
- Prizes derived from participation in games, contests, raffles or random combinations.
- Those derived from the transfer of real estate in Spanish territory subject to 3% withholding.
- Those derived from the transfer or redemption of shares or participations in the capital or patrimony of collective investment institutions, except those derived from participations in listed investment funds.
8.3 Exceptions of a technical nature:
-The yields of securities issued by the Bank of Spain that constitute a regulatory instrument for intervention in the money market and the yields of Treasury Bills. However, credit institutions and other financial institutions that formalize with their clients account contracts based on operations on Treasury Bills will be required to retain.
-The premiums for converting bonds into shares.
-The returns derived from the transfer or reimbursement of financial assets with explicit performance, when they meet a series of requirements.
-The prizes derived from games of luck, gambling or chance organized in accordance with Royal Decree 16/1977, of February 25, as well as all those whose retention base does not exceed 300 euros.
8.4 Amount of withholding
The subjects obliged to withhold must withhold or pay on account an amount equivalent to that resulting from applying the corresponding percentage to determine the tax debt, that is, the type of tax envisaged in each case by the law itself, or the one established by an agreement to avoid double taxation that is applicable.
The basis for the calculation of withholding in general, will be the tax base calculated in accordance with the provisions of the Consolidated Text of the IRNR Law. When operating without a permanent establishment, the full amount of the rent will be taken without reducing any expenses and without practically being able to apply any deduction.
8,4, 1 However, there are special rules established regarding some types of income, such as:
-The basis for calculating the retention in the case of prizes will be the amount of these.
-In the case of transfers or redemptions of shares or participations representative of the capital or patrimony of collective investment institutions, the retention base will be the difference between the value of transmission or redemption and the acquisition value of the shares or participations, considering that the values ??transmitted or reimbursed by the taxpayer are those that he acquired in the first place.
-When the income is paid or paid in kind, the basis for calculating income on account will be determined according to the rules established in the personal income tax.
-In the event of transfers of real estate located in Spanish territory by taxpayers who act without the mediation of a permanent establishment, the acquirer will be obliged to retain and pay 3%, or make the corresponding account, of the agreed consideration, as payment on account of the IRNR corresponding to those.
8,4, 2 However, the acquirer will not have that obligation:
-When the transferor proves their subjection to the personal income tax or to the corporation tax through certification issued by the competent body of the Tax Administration.
-In cases of contribution of real estate, in the constitution or increase of capital of companies resident in Spanish territory.
For its part, the non-resident taxpayer in Spanish territory must declare, and pay the final tax, as the case may be, offsetting the amount withheld or paid on account by the acquirer. If the withholding or payment on account had not been paid, the transferred assets will be subject to the payment of the corresponding amount.
8.5 When should retention be practiced?
In general, the obligation to withhold will arise when the tax is accrued.
Apart from this general rule, the law specifies the following cases:
- In relation to the income from movable capital, the obligation to withhold or enter the account will arise at the moment of the enforceability of the same or at the time of its payment or delivery if it were earlier. In particular:
- The interests will be understood as payable: on the expiration dates indicated in the deed or contract for settlement or collection or when, otherwise, they are recognized in the account, even if the recipient does not claim their collection or the earnings accumulate to the principal of the operation.
- Dividends shall be deemed payable: on the date established in the distribution agreement or from the day following its adoption in the absence of the determination of said date.
- In the case of transfer, amortization or reimbursement of financial assets, the obligation will arise at the time of transmission, amortization or reimbursement.
- In relation to capital gains, the obligation to withhold will arise at the time the transfer or redemption of the shares or participations in the capital or patrimony of collective investment institutions is formalized, whatever the agreed payment conditions.
8.6 Other obligations of the retainer
The subjects obliged to withhold must:
- Present a declaration and make the entry into the Treasury.
- Present an annual summary of withholdings and payments on account.
- Keep the corresponding documentation and issue a certification certifying the withholdings or payments made on account.
8.7 Refund of excess withholding
When a withholding or payment on account exceeding the Tax fee has been supported, the Tax Administration may request the refund of the excess over the aforementioned fee, for which the presentation of the corresponding self-assessment of the tax is required in the model that determine the Minister of Economy and Finance. In addition to the taxpayers, those responsible for solidarity and the subjects obliged to withhold may file returns with a request for a refund.
8.8 Withholding on work income in cases of change of residence
Workers employed by others who are not taxpayers, but who will acquire said condition as a consequence of their displacement abroad by their employer, may communicate this circumstance to the Tax Administration, stating the identification of the worker and the payer of income from work, the date of departure from Spanish territory, the start date of the provision of work abroad as well as the existence of objective data in that employment relationship that make it foreseeable that, as a consequence of the provision of work in another country, the stay in that country is more than 183 days during the calendar year in which the displacement occurs or, failing that, in the following one.
The Tax Administration, in view of all this, will issue the worker, if applicable, a supporting document stating the date from which the withholdings will be practiced by the IRNR and not by the IRPF, a copy of which must be delivered to the payer of income from work, so that the latter, for the purposes of the practice of withholdings, considers him a taxpayer.
9 SPECIAL TAX. ENTITIES IN INCOME ATTRIBUTION REGIME
9.1 Special tax on real estate of non-resident entities
Article 40 of the Consolidated Text of the IRNR establishes that non-resident entities that are owners or possess in Spain, for any title, real estate or real rights of enjoyment or enjoyment over them will be subject to the tax by means of a special tax.
9.2 Exemptions. The special tax on real estate will not be due to:
- States and foreign public institutions and international organizations.
- Entities with the right to apply an agreement to avoid international double taxation, when the applicable agreement contains an information exchange clause, and provided that the natural persons who ultimately own, directly or indirectly, the capital or assets of the entity, whether they are residents of Spanish territory or have the right to apply an agreement to avoid double taxation that contains an information exchange clause.
- The entities that develop in Spain, in a continuous or habitual way, differentiable economic exploitations of the simple possession or lease of the property, considering that this happens when any of the following circumstances occurs:
- That the real value of the property or properties, whose ownership corresponds to the non-resident entity, does not exceed five times the real value of the patrimonial elements affected by an economic exploitation.
- That the annual volume of operations of the economic exploitation is equal to or greater than four times the tax base of the special tax.
- That the annual volume of operations of the economic exploitation is equal to or greater than 600,000 euros.
- Companies listed on officially recognized secondary securities markets.
- Non-profit entities of a charitable or cultural nature, recognized under the legislation of a State that has signed with Spain an agreement to avoid double taxation with an information exchange clause, provided that the properties are used in the year of the activities that constitute its object.
9.3 Entities under income attribution regime
The income corresponding to the entities in regime of attribution of income obtained by civil societies, whether or not they have legal personality, recumbent inheritances, communities of property and other entities referred to in article 35.4 of the LGT, as well as withholdings and income from account that they have supported, will be attributed to the partners, heirs, community members or participants, respectively, in accordance with the provisions of the special regime for entities under the income tax attribution regime and the specialties indicated in the IRNR Act itself, according to they are entities incorporated in Spain or abroad.
In relation to these entities, four assumptions must be distinguished:
- Entity incorporated in Spain and which carries out economic activity in Spanish territory. If the entity carries out economic activity in Spanish territory, non-resident members in Spanish territory will be taxpayers with permanent establishment.
- Entity incorporated in Spain and which does not carry out economic activity in Spanish territory. If the entity does not carry out economic activity in Spain, the members who are not residents in Spanish territory will be taxpayers without permanent establishment, resulting in the entity under the attribution of income obligation to pay on account the difference between the part of the withheld tax that corresponds to the non-resident member and the withholding that would have resulted from having been applied directly to the attributed income.
- Entity incorporated abroad with presence in Spanish territory. It will be a taxpayer unlike the two previous cases, in which the taxpayer remains each of its members. It is considered that it has a presence in Spanish territory when it carries out an economic activity in said territory, and all or part of it is carried out, continuously or habitually, through facilities or workplaces of any kind, or acts on it through an agent authorized to contract, in the name and on behalf of the entity. The taxation of this type of entities must be carried out as follows:
The tax base will be made up of the part of the income, whatever the place of obtaining it, determined in accordance with the provisions of article 89 of the Personal Income Tax Law that is attributable to non-resident members of the entity. The full fee will be determined by applying the 30% tax rate on the tax base.
Said fee will be reduced by applying the applicable discounts and deductions for taxpayers who operate through permanent establishment, as well as payments on account, always in the part corresponding to the income attributable to non-resident members. Finally, it should be noted that, in the event that any of the non-resident members of these entities invokes a double taxation agreement, the fees paid by the entity will be deemed to have been paid by them in the corresponding part.
- Entity incorporated abroad without presence in Spanish territory. When an entity under income attribution regime established abroad obtains income in Spanish territory without carrying out an economic activity in the same manner as described in the previous section, non-resident members in Spanish territory will be taxpayers of this tax without permanent establishment . In this case, withholdings or payments on account will be practiced as follows:
If the payer is credited with the residence of the members of the entity and the proportion in which the income is attributed to them, the corresponding withholding according to said circumstances will be applied to each member in accordance with their respective tax.
When the payer does not understand these circumstances, or when the entity in the regime of attribution of income is incorporated in a country or territory classified by regulation as a tax haven, it will practice withholding or deposit on account according to the IRNR norms without considering the its members place of residence or exemptions from the tax.
From our Real Estate Agency in Moraira, Marti Projects S.L. We want to make ourselves echo in the transmission of information, trying in this way to be able to help you to solve any doubt corresponding to this type of tax and its characteristics. We always advise you to go to your trusted manager for your particular case.
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Personal Income Tax
Capital gains, registration, notary and other expenses
IBI Real Estate Tax
Transfer tax and stamp duty
Royal Legislative Decree 5/2004, of March 5, published in the BOE of 12 of
Decree 1776/04, of June 30, Published in the BOE of August 6, 2004.
Law 22/2005, of November 18, on fiscal, administrative and social order measures.