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A software company requested clarification on whether users receiving payments for information activities on their application are subject to VAT and Income Tax (IRPF). The Directorate-General for Tax (DGT) ruled that these users are traders or professionals subject to VAT and that there is no obligation for Income Tax withholding.
Cuestión planteada Tributación en el IVA y en el IRPF de las actividades descritas cuando son realizadas por particulares.
Los usuarios de la aplicación tienen la consideración de empresarios o profesionales al ordenar factores de producción para prestar un servicio a la consultante. Por tanto, son sujetos pasivos del IVA y deben expedir factura, aunque la empresa puede realizar la expedición material en su nombre. En cuanto al IRPF, los importes pagados no están sujetos a retención o ingreso a cuenta según el artículo 75 del Reglamento.
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