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V1124-17 ·10 May 2017 ·consulta-vinculante Medium impact
FISCAL

No retention obligation when hiring a domestic worker by a physical person in a private setting

A taxpayer asks whether hiring a domestic worker triggers IRPF withholding obligations. The DGT responds that, as it involves a physical person in a private setting, no retention obligation arises.

In 5 key points

How it affects those involved

Taxpayers hiring domestic workers in private households are not required to withhold IRPF.

Lifecycle

2017-05-10PublishedPublished 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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