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V2536-15 ·3 September 2015 ·consulta-vinculante Medium impact
Tax

No retention obligation when payer is a physical person with no economic activity

A technical architect asks whether IRPF retention should apply when billing a physical person with no economic activity. The DGT responds that retention is not required as the payer is not among the entities specified in the Regulation.

In 6 key points

Lifecycle

2015-09-03PublishedPublished 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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