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V3445-19 ·16 December 2019 ·consulta-vinculante Medium impact
Tax

Professional activities taxed via direct estimation; 7% withholding rate applicable at start

A journalist starting a professional activity has enquired about the appropriate method for estimating income and the applicable withholding tax rate. The DGT has ruled that the direct estimation method must be used and that a reduced withholding rate may be applied.

In 6 key points

Lifecycle

2019-12-16PublishedPublished 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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