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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
An entity inquired whether it should withhold personal income tax (IRPF) on commissions paid to newsagents and tobacconists for recharging bonobuses. The Directorate General for Taxes (DGT) ruled that these commissions constitute income from professional activities and are therefore subject to withholding.
This ruling clarifies the tax obligations for entities paying commissions for transport ticket mediation, confirming that such payments must be subject to income tax withholding.
The tax team reviews your specific situation.
Partner-attended · reply within 24 business hours
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