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A professional has inquired about the type of withholding tax to apply when payment is received in a different period from the service provision. The Directorate General for Taxes (DGT) has ruled that the obligation to withhold arises when the income is satisfied or paid.
Cuestión planteada Tipo de retención aplicable.
La obligación de retener nace en el momento en que se satisfacen o abonan las rentas. Para los rendimientos de actividades profesionales, la retención debe practicarse cuando se abonen los rendimientos, siendo irrelevante el momento de la prestación del servicio o el criterio de imputación temporal del profesional. El tipo de retención aplicable será el vigente en el momento en que nazca la obligación de retener.
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