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V0122-14 ·21 January 2014 ·consulta-vinculante Medium impact
Tax

IRPF retention due on service payments, excluding VAT

A company asks when and on what amount IRPF retention is due when paying professional fees in installments, including full VAT in the first payment. The DGT responds that retention arises upon payment of income and that the portion of the payment constituting service remuneration must be distinguished from VAT.

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2014-01-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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