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V2870-23 ·25 October 2023 ·consulta-vinculante Medium impact
Tax

Physical persons employing domestic workers are not obliged to withhold IRPF or file withholding declarations

A private individual asks whether they must withhold IRPF from their domestic worker and file annual withholding declarations. The DGT responds that, as no withholding obligation exists, no withholding is required nor annual declarations need to be filed.

In 5 key points

Lifecycle

2023-10-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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