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V0478-24 ·19 March 2024 ·consulta-vinculante Medium impact
Tax

Professional body not obliged to withhold IRPF in payment mediation

A professional body asks whether it must withhold 15% IRPF when acting as a payment mediator receiving funds from a mediation centre to pass on to professionals. The DGT responds that acting as a simple payment mediator on behalf of third parties does not trigger a withholding obligation.

In 5 key points

How it affects those involved

Professional bodies acting as payment mediators are not required to withhold IRPF when passing funds to professionals.

Lifecycle

2024-03-19PublishedPublished 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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