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The tax authority confirms that IRPF retention is not required when a physical person pays a bailiff, commissioner or partner-accountant in a non-professional, private context, although the service is subject to VAT.
Cuestión planteada Al haberse fijado para estos albaceas, comisarios, contadores-partidores una retribución del 5 por 100 del haber hereditario líquido, se pregunta sobre su tratamiento en el IRPF y en el IVA.
En el IRPF, no procede la práctica de retenciones cuando las retribuciones a los albaceas, comisarios o contadores-partidores son satisfechas por una persona física en un ámbito particular, no empresarial ni profesional. Respecto al IVA, el desempeño de la función de albacea con contraprestación se considera una prestación de servicios sujeta al impuesto, debiendo el albacea repercutir la cuota al destinatario.
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