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V2856-14 ·22 October 2014 ·consulta-vinculante Medium impact
Tax

Associations must withhold income tax on professional fees

A lawyer asks whether a non-profit association must withhold IRPF when paying professional services. The DGT responds that, as a legal entity, the association is obliged to carry out withholding.

In 5 key points

How it affects those involved

Associations acting as legal entities must withhold income tax on professional fees paid to professionals.

Lifecycle

2014-10-22PublishedPublished 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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