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V0906-14 ·1 April 2014 ·consulta-vinculante Medium impact
Tax

Physical persons only retain IRPF if carrying out economic activity

A lawyer asks whether retention should apply to invoices issued to two physical persons. The DGT responds that physical persons are only obliged to retain if they carry out economic activities and the payment for professional services arises from such activity.

In 5 key points

Lifecycle

2014-04-01PublishedPublished 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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