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V0719-23 ·24 March 2023 ·consulta-vinculante Medium impact
Tax

Handmade rug manufacturing subject to Income Tax withholding as a professional activity

A taxpayer queried whether making homemade rugs as a secondary activity should be subject to Income Tax (IRPF) withholdings. The Directorate General for Taxes (DGT) ruled that, as an artistic and artisanal activity, it is classified as a professional activity subject to withholding.

In 6 key points

How it affects those involved

Individuals engaging in artisanal or artistic crafts as a secondary occupation must comply with professional activity tax withholding requirements.

Lifecycle

2023-03-24PublishedPublished 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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