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V1587-22 30 June 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · retención a cuenta

Tattoo services carried out as self-employed activities are subject to IRPF withholding

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.

The question raised

Subjectivity to withholding on account of Personal Income Tax regarding the income obtained by the applicant.

The DGT's ruling

For the obligation to withhold to exist, the payer must be a liable party pursuant to Article 76 of the RIRPF and the income must be subject to withholding pursuant to Article 75. The activity of a tattoo artist, when carried out by a natural person on their own account and without a business organization, is classified as a professional activity. Therefore, the income obtained is subject to withholding under the terms of Article 95 of the RIRPF.

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