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A non-licensed real estate agent queries their IAE classification and IRPF withholding obligation. The DGT determines that they must register as a professional in the IAE and that their income is subject to withholding if the payer is a tax obligor.
Cuestión planteada 1ª Epígrafe del IAE en que debe encuadrarse esta operación.
Al ser una persona física que ejerce la actividad de forma individual y profesional, debe darse de alta en rúbricas de la sección segunda del IAE, como el grupo 724 o 799. Sus rendimientos se consideran profesionales al ser una actividad de comisionista sin asumir riesgos. Por tanto, estarán sujetos a retención de IRPF siempre que el pagador sea un sujeto obligado según el artículo 76 del RIRPF.
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