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V3364-20 ·16 November 2020 ·consulta-vinculante Medium impact
Tax

Compensation for cancellation of professional engagements subject to Income Tax withholding

An association has requested clarification on whether Income Tax (IRPF) withholding should be applied when paying compensation to professionals for the cancellation of cultural performances. The Directorate-General for Tax (DGT) has ruled that such compensation replaces income from professional activities and must, therefore, be subject to withholding.

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2020-11-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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