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V1129-17 10 May 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · actividades empresariales

Income from business activities is not subject to income tax withholding

A query was raised regarding whether income from show organisation activities should be subject to withholding tax. The DGT has determined that, as this constitutes a business activity, withholding is not applicable.

The question raised

Cuestión planteada Sometimiento a retención de los rendimientos obtenidos en el ejercicio de la actividad.

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