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An intellectual property management entity asked whether it must withhold IRPF when distributing foreign revenue to partners under reciprocal contracts. The DGT responded that the entity acts as a payer, not a simple payment mediator, and therefore must carry out the required withholdings.
Cuestión planteada Obligación de la consultante de practicar retenciones a cuenta del IRPF sobre los rendimientos que recibe de las sociedades de gestión extranjeras para su entrega al socio que los ha generado.
La entidad gestora no realiza una simple mediación de pago, ya que la naturaleza de estas entidades las convierte en obligadas al pago de los derechos recaudados para sus socios. Por tanto, la sociedad de gestión está obligada a practicar la retención sobre la cuantía íntegra que debe satisfacer a los socios por los importes percibidos de sociedades de gestión extranjeras.
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