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V2274-17 ·8 September 2017 ·consulta-vinculante Medium impact
FISCAL

No retention of IRPF required for interest paid to private individuals without economic activity

The DGT confirms that retention of IRPF depends on the payer's status, not the recipient's.

In 6 key points

How it affects those involved

Private individuals without economic activity are not required to withhold IRPF on interest received.

Lifecycle

2017-09-08PublishedPublished 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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