Skip to content
V3133-17 ·4 December 2017 ·consulta-vinculante Medium impact
FISCAL

No retention obligation if payer is a non-economic physical person

A consultant not carrying out economic activities asks whether IRPF retention applies when paying a contractor's invoice under a TRADE contract. The DGT states that, as the consultant does not carry out economic activities, they are not a retention obligor.

In 5 key points

How it affects those involved

Non-economic individuals are not subject to IRPF retention when paying contractors under TRADE contracts.

Lifecycle

2017-12-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The fiscal team reviews your specific situation.

Talk to the fiscal team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact