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An architect asks whether his services in drafting urbanisation and building renovation projects are subject to passive investment in VAT and how source withholding in IRPF works. The DGT determines that the general VAT rate applies as these are not execution of works, and that the client, being a legal entity, must withhold IRPF.
Cuestión planteada 1.) Si es posible la aplicación de la regla de inversión del sujeto pasivo en el Impuesto sobre el Valor Añadido por la prestación de los mencionados servicios.
En el IVA, la inversión del sujeto pasivo no se aplica a la redacción de proyectos, ya que estos no tienen la naturaleza jurídica de ejecuciones de obra. Por tanto, el arquitecto debe repercutir el tipo general del 21%. En el IRPF, las personas jurídicas que abonen rentas por actividades profesionales están obligadas a practicar la retención correspondiente.
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