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A technical architect asks whether IRPF retention should apply when billing a physical person with no economic activity. The DGT responds that retention is not required as the payer is not among the entities specified in the Regulation.
Question posed: Obligation to withhold on the income derived from this professional work.
The obligation to withhold Personal Income Tax (IRPF) falls upon the persons or entities detailed in Article 76 of the IRPF Regulations. Since the payer is a natural person who does not carry out an economic activity, they do not fall within the category of persons obligated to withhold. Therefore, the obligation to apply withholding to the invoice amount does not arise.
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