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An farmer paying tax by objective estimation asks whether a 2% retention applies to his invoices. The DGT responds that retention only applies if the payer is a withholding obligor under the law.
Cuestión planteada Si sobre las facturas emitidas tiene que practicar el 2 por ciento de retención a cuenta del IRPF.
Para que exista obligación de retención deben cumplirse dos condiciones: que el pagador sea un sujeto obligado a retener y que la renta esté sometida a dicha obligación. Los rendimientos de actividades agrícolas están sujetos a retención al 2%. Por tanto, la retención se practicará solo cuando el pagador de las facturas sea un obligado a retener según el artículo 76.1 del RIRPF.
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