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The DGT asks whether a freelancer receiving mortgage intermediation services must apply IRPF withholding on the invoice. The DGT states that the obligation to withhold depends on whether the payer is carrying out an economic activity at the time of payment.
Question posed: Whether the corresponding IRPF withholding tax should be applied to the invoice issued for services provided to self-employed individuals acting in a personal capacity.
Natural persons are obliged to perform withholding when they pay income in the course of their economic activities. In the case of income from professional activities, the obligation arises at the time of payment. Therefore, payers who are natural persons must withhold if, at the time of paying for services, they carry out economic activities and the payments are a consequence of said activity.
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