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A telecommunications company has requested clarification on whether it must withhold IRPF on incentives paid to its authorised points of sale. The DGT has determined that, as these incentives are for mediation (activations and consumption), they qualify as income from the professional activities of commission agents.
Cuestión planteada Si existe obligación de practicar retención (a cuenta del IRPF) sobre los rendimientos que satisfaga la consultante por los referidos incentivos cuando el PVA desarrolla alguna de las actividades incluidas en la Sección Primera de las Tarifas del IAE.
Los incentivos que responden a una labor de mediación para acercar las partes a la celebración de un contrato se consideran rendimientos de actividades profesionales. Al actuar como comisionistas, los pagos realizados a estos contribuyentes están sujetos a la retención del 15 por ciento establecida en el artículo 95.1 del Reglamento del IRPF. Si el contribuyente inicia actividad profesional, podría aplicarse el tipo del 7 por ciento bajo las condiciones legales.
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