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A local council has requested clarification regarding the personal income tax (IRPF) withholding to be applied when hiring artists for cultural activities. The Directorate General for Taxes (DGT) has ruled that these payments must be subject to withholding, classified either as income from employment or from professional activities, depending on the nature of the contract.
Cuestión planteada Sometimiento a retención a cuenta del IRPF de las retribuciones a satisfacer por las actuaciones.
Los rendimientos pagados a músicos están sujetos a retención en IRPF. Si se aplica la relación laboral especial de artistas, se consideran rendimientos del trabajo, salvo que exista ordenación de medios de producción y recursos humanos, caso en el que serían actividades profesionales. También se consideran actividades profesionales si la contratación es mediante contrato mercantil. El tipo de retención dependerá de la calificación y de la fecha de los pagos, conforme a la normativa vigente.
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