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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.
Question raised: Whether the consulting entity has the obligation to apply withholding tax on behalf of the IRPF on the fees it pays to the professional for the provision of their services.
Income from professional activities is subject to withholding pursuant to Article 75.1 c) of the RIRPF. Legal entities and other entities are obliged to withhold when they satisfy income subject to this obligation, in accordance with Article 76.1 a) of the RIRPF. Therefore, the association must apply the withholding on the income from professional activities that it satisfies.
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