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An entity inquired whether it should withhold personal income tax (IRPF) on commissions paid to newsagents and tobacconists for recharging bonobuses. The Directorate General for Taxes (DGT) ruled that these commissions constitute income from professional activities and are therefore subject to withholding.
Cuestión planteada 1ª En el IRPF, si existe obligación de retener por las comisiones satisfechas.
Las comisiones pagadas a personas físicas por mediar en la venta de títulos de transporte se califican como rendimientos de actividades profesionales. Al ser satisfechas por una entidad jurídica, están sujetas a retención según el Reglamento del IRPF. El tipo de retención aplicable es el vigente en el momento del pago, que para 2012-2014 es del 21%, pudiendo reducirse a la mitad si tienen derecho a la deducción prevista en el artículo 68.4 de la Ley del IRPF.
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