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V0778-22 ·11 April 2022 ·consulta-vinculante Medium impact
Tax

The entity must withhold IRPF on invoices from a dental prosthesis professional who works as a self-employed practitioner

A company asked whether it was obliged to withhold IRPF on invoices issued to a dental prosthesis provider working in its own laboratory. The DGT replied that yes, because the payer is a withholding obligor and the prosthesis provider's activity is classified as professional.

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2022-04-11PublishedPublished 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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