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A Spanish company asks whether it must withhold IRPF when paying cash prizes to participants on behalf of a US organisation. The DGT responds that no withholding is required if its role is merely that of a payment mediator.
Obligation of the taxpayer to perform withholding on prizes.
An entity is not considered to satisfy income when it is limited to performing a simple payment mediation, understood as the payment of an amount on behalf and by order of a third party. Payment mediation exists when the third party is the party obligated to pay, identifies the recipient, quantifies the yield, and makes the funds available to the mediator. Therefore, the entity is not obligated to withhold if it acts under these terms.
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