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A photographer asks whether IRPF withholding applies to reports for companies. The DGT states that, as a professional activity through copyright assignment, withholding applies when the client is a tax liable party.
Question raised - Whether withholding tax on Personal Income Tax (IRPF) must be applied to photographic reports carried out for companies.
Income from the assignment of reproduction rights for photographic reports is considered income from professional activities. Therefore, it is subject to withholding when paid by persons or entities obligated to withhold. The applicable withholding rate is 15%, or 7% for new professionals during the first three tax periods under certain conditions.
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