Skip to content
Back to index
V0023-15 8 January 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

No obligation to withhold IRPF on household employee's salary

A consultant asks whether IRPF withholding is required when paying a household employee's salary. The DGT responds that, as a physical person in a particular context, such a person is not a withholding taxpayer.

The question raised

Obligation to withhold.

The DGT's ruling

Household income constitutes employment income, but the obligation to withhold requires being a liable person pursuant to Article 76.1 of the IRPF Regulations. As these earnings are paid by a natural person within a private, non-business, and non-professional scope, the practice of withholdings is not applicable. Therefore, the employer has no formal or material obligations as a withholding agent.

Book your free first meeting