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V3087-14 ·13 November 2014 ·consulta-vinculante Medium impact
Tax

Return of contract bonds does not trigger IRPF retention

A Technical Architects' College asks whether it must withhold IRPF when returning bonds paid by its members. The DGT responds that the entity is not generating income but returning amounts, thus not being subject to retention.

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2014-11-13PublishedPublished 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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