Skip to content
V1176-19 ·28 May 2019 ·consulta-vinculante Medium impact
FISCAL

No retention of IRPF when a physical person pays a bailiff in a private context

The tax authority confirms that IRPF retention is not required when a physical person pays a bailiff, commissioner or partner-accountant in a non-professional, private context, although the service is subject to VAT.

In 6 key points

How it affects those involved

IrPF retention is not required for payments made by individuals in private, non-professional contexts to bailiffs, commissioners or partner-accountants, though VAT applies to such services.

Lifecycle

2019-05-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The fiscal team reviews your specific situation.

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