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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.
Cuestión planteada ¿Está obligada la entidad consultante a practicar retención a cuenta del IRPF de las facturas que recibe del protésico dental?
Para que exista la obligación de retener, el pagador debe ser un sujeto obligado (como una persona jurídica) y la renta debe estar sometida a retención. Dado que la actividad de protésico dental se incluye en la sección segunda de las tarifas del Impuesto sobre Actividades Económicas, se considera una actividad profesional. Por tanto, la entidad debe aplicar la retención prevista en el artículo 95.1 del RIRPF.
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