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V0685-18 14 March 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · pago fraccionado

Business activity holders are required to make quarterly progressive IRPF payments

A professional hairdresser inquires whether she is required to submit progressive payments. The DGT rules that, as it is a business activity, she must make quarterly payments.

The question raised

Obligation to submit fractional payments.

The DGT's ruling

Holders of economic activities must self-assess and pay installments of Personal Income Tax (IRPF). The exceptions set forth in paragraphs 2, 3, and 4 of Article 109 of the Regulations do not apply to business activities; therefore, the obligation to submit quarterly fractional payments remains.

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