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V2420-23 ·7 September 2023 ·consulta-vinculante Medium impact
Tax

Non-profit associations must retain IRPF on professional fees

A non-profit association asks whether it must make IRPF withholdings on payments to a professional. The DGT responds that, as a legal entity, it is obliged to withhold tax on professional income.

In 5 key points

How it affects those involved

Non-profit associations are required to withhold IRPF on payments made to professionals for services rendered.

Lifecycle

2023-09-07PublishedPublished 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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