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A water distribution company has enquired whether it must apply withholdings when purchasing water from an individual. The DGT clarifies that the classification of the seller's income depends on whether an economic activity is being carried out and that there is no obligation to withhold for Corporate Tax.
Cuestión planteada Cuál es la calificación fiscal de los rendimientos obtenidos por la persona física por la venta de agua a la entidad consultante distribuidora de agua.
La renta de la persona física puede ser una ganancia patrimonial o un rendimiento de actividad económica, según si ordena medios de producción y recursos humanos. En el IRPF, no existe obligación de practicar retenciones por estos pagos. En el Impuesto sobre Sociedades, la adquisición de agua no está incluida en las categorías de rentas sujetas a retención.
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