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The DGT confirms that retention of IRPF depends on the payer's status, not the recipient's.
Cuestión planteada Dado que la persona prestamista es un pensionista que recibe una pensión mínima, se pregunta si es necesario hacer la retención de IRPF correspondiente por el pago de intereses, y si se debe presentar el modelo 123.
Si el prestatario es una persona física que no ejerce actividad económica, no está obligado a retener IRPF sobre los intereses ni a presentar el modelo 123. En cambio, si el pagador es un obligado a retener según el artículo 76.1 del RIRPF, deberá practicar la retención y presentar el modelo 123. La condición de pensionista de la persona que recibe los intereses no altera esta obligación del pagador.
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