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V0372-15 2 February 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · sociedad civil

Commissions paid to a civil society under an agency contract are subject to IRPF retention

A company asked whether it should apply retention to commissions paid to a civil society acting as an agent without assuming risk. The DGT responds that, as professional activity earnings, such commissions are subject to retention.

The question raised

Subjecting to withholding of the commissions that the applicant pays to the agent.

The DGT's ruling

Income from civil societies is attributed to their partners, who must undergo withholding in their personal taxation. As the agent does not assume the risk and venture of the operations, their remunerations are classified as income from professional activities. Therefore, these amounts are subject to withholding according to the Personal Income Tax Regulations.

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