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V0372-15 ·2 February 2015 ·consulta-vinculante Medium impact
Tax

Commissions paid to a civil society under an agency contract are subject to IRPF retention

A company asked whether it should apply retention to commissions paid to a civil society acting as an agent without assuming risk. The DGT responds that, as professional activity earnings, such commissions are subject to retention.

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Lifecycle

2015-02-02PublishedPublished 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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