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V0685-18 ·14 March 2018 ·consulta-vinculante Medium impact
Tax

Business activity holders are required to make quarterly progressive IRPF payments

A professional hairdresser inquires whether she is required to submit progressive payments. The DGT rules that, as it is a business activity, she must make quarterly payments.

In 5 key points

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2018-03-14PublishedPublished 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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