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V3176-21 ·22 December 2021 ·consulta-vinculante Medium impact
FISCAL

Withholding tax depends on whether the payer is a withholding obligor in the exercise of their activity

An independent professional asks whether retention should apply to an invoice issued to another independent professional who is a company administrator. The DGT responds that retention would not apply if the payment is made personally and not as part of an economic activity.

In 6 key points

Lifecycle

2021-12-22PublishedPublished 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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