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Explanation: Hola Helen. En España lo que se retiene siempre es el IRPF (income tax). Se cobra el IVA, se retiene el IRPF.
Un importe puede "no estar sujeto a retención" por diversos motivos, por ejemplo cuando el destinatario de los servicios es un particular (y no una empresa), cuando se trata de impuestos procedentes del extranjero y hay un convenio bilateral, o cuando el importe procede de premios, becas, subvenciones, etc.
El hecho de que no se retenga IRPF no implica que el importe esté exento de otros impuestos.
Hay una explicación buenísima sobre "tax withholding" en relación con los intereses o dividendos (tu contexto):
"Domestic withholding tax is also applied to interest and/or dividend payments, typically at standard rate and paid directly to the Revenue authorities. This secures immediate payment of at least a substantial proportion of the tax due".
"A minimum rate of tax may be deducted at source from savings interest payments. In the United Kingdom, tax is withheld at source unless the saver submits an R85 form (if a domestic non-taxpayer) or a R105 form (if a non-resident) to claim exemption. In the Republic of Ireland, the tax is known as Deposit Interest Retention Tax or "DIRT".
The United States is unusual in that it does not generally require withholding tax on payments to citizens and residents, other than wages and salaries. However, payers are required to apply backup withholding if the payee has failed to provide a proper Tax Identification Number, or if the payee has failed to report income in previous years."
Good idea to specify origin and destination (CONTEXT).
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Answers
11 mins confidence: peer agreement (net): +3
exempt from VAT / not subject to VAT
Explanation: Suerte
-------------------------------------------------- Note added at 13 minutos (2008-07-20 09:47:39 GMT) --------------------------------------------------
también: exempt for taxes o exempt from income taxes o tax-exempt
Goods or services exempt from VAT | Business Link- [ Traducir esta página ]Insurance, some services from doctors and dentists, and some types of education and training, are exempt from VAT. www.businesslink.gov.uk/bdotg/action/detail?type=RESOURCES&... - 27k - En caché - Páginas similares
Smartranslators Local time: 07:10 Specializes in field Native speaker of: Spanish PRO pts in category: 941
The translation workplace 
peer agreement (net): +3
