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A non-profit association asks whether it must make IRPF withholdings on payments to a professional. The DGT responds that, as a legal entity, it is obliged to withhold tax on professional income.
Cuestión planteada Si la entidad consultante tiene la obligación de practicar retención a cuenta del IRPF sobre los honorarios que satisface al profesional por la prestación de sus servicios.
Los rendimientos de actividades profesionales están sujetos a retención según el artículo 75.1 c) del RIRPF. Las personas jurídicas y demás entidades están obligadas a retener cuando satisfagan rentas sometidas a esta obligación, conforme al artículo 76.1 a) del RIRPF. Por tanto, la asociación debe practicar la retención sobre los rendimientos de actividades profesionales que satisfaga.
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