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A graphic arts professional asks whether clients must withhold IRPF on their invoices. The DGT responds that, as it is not a professional activity and not under the objective estimation regime, withholding does not apply.
Cuestión planteada Si existe obligación de practicarle retención en sus facturas emitidas a sociedades y autónomos.
Para que exista obligación de retener, el pagador debe ser un obligado y la renta debe estar sometida a retención. Las actividades de artes gráficas (epígrafe 474 IAE) no se encuentran entre las actividades económicas sometidas a retención según el artículo 75.1 del RIRPF. Por tanto, no existe obligación de practicar retención a cuenta del IRPF por rendimientos de dicha actividad.
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