What regulations should be considered in order to correctly apply the Personal Income tax withholdings to my employees?

The different categories of employees for tax purposes implies the need to consider different regulations at the time performing the tax withholdings and report them in the corresponding forms (111/190 or 216/296 – tax resident, non tax resident and the expat regime).

Additionally, in the case of international employees, it is necessary to know the regulations of the International Agreements and the internal legislation of other countries.

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