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
- Ìý
•ÌýÌýÌýÌý they act in that territory through an agent authorised to conclude contracts, in the name of
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Web page updated on 28 Aug 2024 12:19