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A lawyer asks whether retention should apply to invoices issued to two physical persons. The DGT responds that physical persons are only obliged to retain if they carry out economic activities and the payment for professional services arises from such activity.
Cuestión planteada Sometimiento a retención de la factura girada sobre los servicios profesionales prestados.
La obligación de retener nace en el momento del pago de las rentas. Las personas físicas están obligadas a practicar la retención cuando satisfacen rentas en el ejercicio de sus actividades económicas. Para que un pagador sea sujeto retenedor, debe ejercer actividad económica en el momento del pago y los rendimientos satisfechos deben ser consecuencia de esa actividad.
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