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V3373-14 ·23 December 2014 ·consulta-vinculante Medium impact
Tax

Association's peritage refactoring subject to VAT and IRPF retention

An association of engineers asks whether refactoring expert services to the Galician Government is subject to VAT and what IRPF withholdings it must apply. The DGT determines that the entity is a business for VAT purposes and must issue invoices at the standard rate, along with applying IRPF withholdings when paying experts.

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2014-12-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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