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V2949-20 ·30 September 2020 ·consulta-vinculante Medium impact
Tax

No obligation to withhold Income Tax on earnings from parcel delivery services

A professional providing parcel delivery services using their own vehicle has enquired whether the company is required to withhold Income Tax (IRPF). The Directorate General for Tax Administration (DGT) has ruled that, as this is not a professional, agricultural, forestry, or business activity under the objective estimation regime, there is no obligation to withhold.

In 5 key points

How it affects those involved

This ruling clarifies that parcel delivery services, when not classified under specific professional or objective estimation categories, do not trigger the requirement for Income Tax withholding at the source.

Lifecycle

2020-09-30PublishedPublished 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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