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A lawyer inquired whether withholding tax should be applied to commissions received for referring clients to another professional. The Directorate General for Taxes (DGT) ruled that these commissions constitute income from professional activities and are therefore subject to withholding.
Cuestión planteada - Obligación de practicar retención sobre las cantidades que en virtud del acuerdo de colaboración sean satisfechas.
Las comisiones por captación de clientes, actuando como intermediarios en nombre ajeno, se califican como rendimientos de actividades profesionales. Al ejercer una actividad económica, la consultante es sujeto obligado a practicar retención sobre las rentas satisfechas por dichos servicios profesionales. El tipo de retención aplicable es el 15%, salvo que se cumplan los requisitos para el tipo reducido del 7% por inicio de actividad.
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