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V2977-21 ·23 November 2021 ·consulta-vinculante Medium impact
Tax

Income tax withholding depends on the nature of the activity (professional, business, or objective estimation)

A foundation has enquired whether it must apply personal income tax (IRPF) withholdings to individuals providing computer maintenance and repair services. The Directorate General for Taxes (DGT) has ruled that the obligation to withhold will be determined by the nature of the activity performed by the service provider.

In 6 key points

Lifecycle

2021-11-23PublishedPublished 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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