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A Catholic parish (a non-profit legal entity) pays a professional and asks whether retention of 15% of professional income is required. The DGT confirms that, as a legal entity covered by article 76.1 of the Income Tax Law, the parish is obliged to retain. Income from professional activities is subject to retention (article 75.1.c of the Income Tax Law). The general rate is 15%, or 7% if the professional is new to the activity (first three years) and formally notifies this.
Cuestión planteada Obligación de retener sobre la factura emitida a la parroquia.
Para que exista obligación de retener debe cumplirse que la renta esté sometida a retención y que el pagador sea un obligado a retener. Al ser la parroquia una persona jurídica, cumple la condición de obligado según el artículo 76.1 del RIRPF. Por tanto, debe aplicar la retención correspondiente a los rendimientos de actividades profesionales e ingresarla en el Tesoro.
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