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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.
Question posed: Obligation of the consultant to apply withholdings on account of IRPF on the income received from foreign management companies for delivery to the partner who generated them.
The managing entity does not perform a simple payment mediation, as its nature as a collector of rights makes it liable for payment. Therefore, it must apply the IRPF withholding on the full amount of the sums received from foreign companies for distribution to the partners.
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