Skip to content
Back to index
V1905-20 12 June 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · retención

Withholding IRPF obligation depends on whether client is a liable party under RIRPF

An administrative manager asks whether withholdings should be applied to invoices. The DGT responds that the obligation to withhold arises only if the client is subject to withholding under the relevant regulations.

The question raised

Question raised: Obligation to withhold on issued invoices.

The DGT's ruling

Income from professional activities is subject to withholding when the payer is a withholding agent pursuant to Article 76.1 of the RIRPF. The existence of the obligation depends on the recipient of the service. If the client is a withholding agent, withholding must be applied; if not, there is no obligation to withhold. The general rate is 15%, with a 7% rate for new professionals under certain conditions.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

Email
Contact