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V0040-16 8 January 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · retención

Non-profit association must retain IRPF on professional fees

A Spanish professional renders services in Egypt to a non-profit association domiciled in Spain. The question arises whether the association is obliged to withhold IRPF on its fees.

The question raised

Question raised: Whether the non-profit association is obliged to perform withholding tax on behalf of Personal Income Tax on the fees invoiced by the applicant for the provision of said professional services.

The DGT's ruling

Income from professional activities is subject to withholding according to Article 75.1 c) of the RIRPF. Legal entities and other entities, including non-profit associations, are obliged to withhold when they pay income subject to this obligation, in accordance with Article 76.1 a) of the RIRPF.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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