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An insurance agent enquired whether the transfer of her portfolio upon retirement constitutes an economic activity or a transfer of assets. The DGT has ruled that it is a transfer of rights and, therefore, is not subject to personal income tax (IRPF) withholding.
Cuestión planteada Calificación de la operación realizada y si los pagos a realizar por el comprador de la cartera están sometidos a retención a cuenta del IRPF.
La transmisión de una cartera de seguros constituye la transmisión de un elemento patrimonial afecto a la actividad económica. Por ello, la contraprestación recibida tiene la consideración de ganancia o pérdida patrimonial y no de retribución por servicios profesionales. Al no ser una renta sujeta a retención según el Reglamento del IRPF, el comprador no debe practicar retención a cuenta.
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