UNA EMPRESA ESPAñOLA SATISFACE RENDIMIENTOS DEL TRABAJO A UN EM- PLEADO SUYO QUE RESIDE PERMANENTEMENTE EN UN ESTADO CON CONVENIO,¿TIENE QUE RETENERLE?
EN GENERAL, EN LOS CONVENIOS SE ESTABLECE QUE ESAS REMUNERACIONES SOLO PODRAN SOMETERSE A IMPOSICION EN EL ESTADO DE RESIDENCIA. POR OTRA PARTE, DICHAS REMUNERACIONES NO ESTARAN SUJETAS AL IRNR CUANDO DERIVEN DE UN TRABAJO DESARROLLADO FUERA DEL TERRITORIO ESPAÑOL.
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