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V0927-20 17 April 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · pago fraccionado

Split IRPF payments required if income with withholding is below 70% upon starting activity

A lawyer starting professional activity asks whether she is obliged to submit split IRPF payments. The DGT responds that, as it is the start of activity, the obligation is determined on a quarter-by-quarter basis according to the percentage of income subject to withholding.

The question raised

Obligation to submit installment payments.

The DGT's ruling

In the event of the commencement of professional activity, the obligation to submit installment payments is assessed on a quarter by quarter basis. If, in a given quarter, at least 70% of the income from the activity has been subject to withholding or payment on account, there is no obligation to submit the payment. If this percentage is not met, the installment payment must be submitted.

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