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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.
Cuestión planteada Obligación de retener sobre los rendimientos derivados de este trabajo profesional.
La obligación de retener IRPF recae en las personas o entidades detalladas en el artículo 76 del Reglamento del IRPF. Dado que el pagador es una persona física que no ejerce actividad económica, no se encuentra en el supuesto de obligados a retener. Por tanto, no nace la obligación de aplicar retención sobre el importe de la factura emitida.
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