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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.
Question raised: Whether a 2 percent withholding tax on account of IRPF must be applied to the invoices issued.
For a withholding obligation to exist, two conditions must be met: that the payer is a subject obligated to withhold and that the income is subject to said obligation. Income from agricultural activities is subject to a 2% withholding. If the payer of the invoices is a subject obligated under Article 76.1 of the RIRPF, they must apply the withholding; if they are not, there is no obligation to withhold.
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