Skip to content
V2548-23 ·25 September 2023 ·consulta-vinculante Medium impact
Tax

No obligation to withhold IRPF on graphic arts invoices

A graphic arts professional asks whether clients must withhold IRPF on their invoices. The DGT responds that, as it is not a professional activity and not under the objective estimation regime, withholding does not apply.

In 6 key points

How it affects those involved

Businesses engaged in graphic arts are not required to withhold IRPF on invoices issued to clients.

Lifecycle

2023-09-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact