Where non-resident entities send their employees to work for a Spanish related company, the withholdings must be processed by the Spanish entity.
Spanish resident employers and permanent establishments in Spain of non-residents are obliged to withhold the taxable income paid to their employees.
Permanent establishments
Although these principles are subject to finer details, it is generally understood that a person carrying out economic activities is operating through a permanent establishment in Spanish territory when:
- Ìý
•ÌýÌýÌýÌý for whatever purpose, they have, continuously or habitually, facilities or workplaces of any kind in that territory in which all or some of their activity takes place, or
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial
Web page updated on 28 Aug 2024 12:19