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V0079-19 14 January 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · pagos fraccionados

Athletes must make instalment payments of IRPF despite foreign withholdings

A professional athlete asks whether foreign withholdings from international tournaments exempt him from making instalment payments of IRPF. The DGT replies no, as those withholdings are not Spanish tax and do not count towards the exemption under Article 109 of the Regulation.

The question raised

Question raised: Obligation to make installment payments.

The DGT's ruling

Professionals carrying out an economic activity are obliged to make installment payments. The exception allowing them to refrain from doing so if 70% of income was subject to withholding does not apply to withholdings applied in other countries, as these are not withholdings of the tax for which the individual is a taxpayer. Likewise, such foreign withholdings are not deductible for the purpose of determining the amount of the installment payment.

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

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