Skip to content
Back to index
V0778-22 11 April 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · retención a cuenta

The entity must withhold IRPF on invoices from a dental prosthesis professional who works as a self-employed practitioner

A company asked whether it was obliged to withhold IRPF on invoices issued to a dental prosthesis provider working in its own laboratory. The DGT replied that yes, because the payer is a withholding obligor and the prosthesis provider's activity is classified as professional.

The question raised

Is the consulting entity obliged to apply withholding on account of IRPF on the invoices it receives from the dental prosthetist?

The DGT's ruling

For the obligation to withhold to exist, the payer must be a liable person (such as a legal entity) and the income must be subject to withholding. Since the activity of dental prosthetics is included in the second section of the schedules of the Tax on Economic Activities, it is considered a professional activity. Therefore, the entity must apply the withholding provided for in Article 95.1 of the RIRPF.

Book your free first meeting