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V3576-20 ·17 December 2020 ·consulta-vinculante Medium impact
FISCAL

Independent professionals subject to IRPF withholding if payer is a withholding obligor

A person unemployed seeks advice on whether IRPF withholding applies to corporate image creation services. The DGT responds that registration in the Entrepreneurs Register is required and that the invoice will be subject to withholding.

In 5 key points

Lifecycle

2020-12-17PublishedPublished 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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