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V2506-21 ·6 October 2021 ·consulta-vinculante Medium impact
Tax

Organist earnings subject to IRPF retention if payer is legally obliged

A professional working as an organist asks whether their income is subject to IRPF withholding. The DGT responds that, as an activity considered professional under the IAE, payments are subject to retention if the payer is a legally obliged entity or individual.

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2021-10-06PublishedPublished 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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