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A professional working as an organist asks whether their income is subject to IRPF withholding. The DGT responds that, as an activity considered professional under the IAE, payments are subject to retention if the payer is a legally obliged entity or individual.
Cuestión planteada Si los rendimientos que perciba en el desarrollo de su actividad están sometidos a retención en el IRPF.
Los rendimientos de la actividad del consultante se consideran rendimientos de actividades profesionales al estar incluidos en la sección tercera de las tarifas del IAE. Por tanto, están sujetos a retención según el artículo 75 del RIRPF. La obligación de practicar la retención dependerá de que el pagador sea una de las personas o entidades obligadas contempladas en el artículo 76 del Reglamento del IRPF.
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