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V0023-15 ·8 January 2015 ·consulta-vinculante Medium impact
Tax

No obligation to withhold IRPF on household employee's salary

A consultant asks whether IRPF withholding is required when paying a household employee's salary. The DGT responds that, as a physical person in a particular context, such a person is not a withholding taxpayer.

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2015-01-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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