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A query was made regarding the type of withholding tax applicable to commercial representatives. The DGT ruled that the withholding depends on how the income is classified for Personal Income Tax (IRPF) purposes.
Cuestión planteada Tipo de retención aplicable a los trabajadores por cuenta ajena que tienen la considereción de representantes del comercio.
La calificación genérica de los rendimientos de representantes de comercio es la de rendimientos del trabajo. Solo excepcionalmente se calificarán como rendimientos de actividades económicas si suponen la ordenación por cuenta propia de medios de producción y recursos humanos. Si son actividades profesionales, la retención será del 15% (o 7% en casos de inicio de actividad). Si son rendimientos del trabajo, se aplicará el tipo del artículo 82 del RIRPF, con un mínimo del 15% por ser relación laboral especial.
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