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An advertising management company has enquired whether it must withhold tax when paying money to clients as reimbursement for expenses incurred during campaigns. The DGT has ruled that if the payment is made strictly within the private sphere of consumers, no withholding is required.
Cuestión planteada Sometimiento a retención de los importes entregados.
Según el artículo 75 del Reglamento del IRPF, las rentas sujetas a retención están limitadas a rendimientos del trabajo, capital mobiliario, ciertas actividades económicas, ganancias patrimoniales específicas, arrendamientos, propiedad intelectual o premios de juegos. En la medida en que las cantidades entregadas se realicen en el ámbito estrictamente particular de los consumidores, no deberá practicarse retención sobre las mismas.
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