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V2612-23 ·27 September 2023 ·consulta-vinculante Medium impact
Tax

Self-employed must make IRPF withholding when paying professional invoices

The DGT confirms that a professional carrying out an economic activity must withhold IRPF when paying invoices to other professionals, as the conditions for being a withholding payer and subject to retention are met.

In 5 key points

How it affects those involved

Self-employed professionals are required to withhold IRPF when paying invoices to other professionals engaged in economic activities.

Lifecycle

2023-09-27PublishedPublished 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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