Skip to content
V1174-17 ·17 May 2017 ·consulta-vinculante Medium impact
Tax

No income tax withholding required for activities under the first section of the IAE

A taxpayer engaged in graphic arts (heading 475 of the first section of the IAE) inquired whether they are required to apply withholdings. The DGT ruled that, as it is a business activity rather than a professional one, there is no obligation to withhold.

In 6 key points

How it affects those involved

This clarification confirms that business activities listed in the first section of the IAE are exempt from income tax withholding obligations, distinguishing them from professional services.

Lifecycle

2017-05-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact