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A self-employed tattoo artist working in third-party centres asks whether their income is subject to IRPF withholding. The DGT determines that, as a personal professional activity without an organised business structure, payers must apply the relevant withholding.
Cuestión planteada Sometimiento a retención a cuenta del Impuesto sobre la Renta de las Personas Físicas de los rendimientos obtenidos por el consultante.
Para que exista obligación de retener, el pagador debe ser un obligado según el artículo 76 del RIRPF y la renta debe estar sometida a retención según el artículo 75. La actividad de tatuador, al realizarse por cuenta propia y de forma personal sin organización empresarial, se califica como actividad profesional. Por tanto, los rendimientos obtenidos están sujetos a retención en los términos del artículo 95 del RIRPF.
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