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V1905-20 ·12 June 2020 ·consulta-vinculante Medium impact
Tax

Withholding IRPF obligation depends on whether client is a liable party under RIRPF

An administrative manager asks whether withholdings should be applied to invoices. The DGT responds that the obligation to withhold arises only if the client is subject to withholding under the relevant regulations.

In 6 key points

Lifecycle

2020-06-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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