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V1829-20 ·8 June 2020 ·consulta-vinculante Medium impact
FISCAL

Retention of IRPF required when paying professional income to a legal entity

An art restorer asks whether retention is due on a invoice issued to a parish. The DGT responds that retention is required because the payer is a legal entity and the income arises from a professional activity.

In 5 key points

Lifecycle

2020-06-08PublishedPublished 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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