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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 es necesario que el pagador sea un obligado y que la renta esté sometida a retención. Las rentas de actividades económicas sometidas a retención son las profesionales, agrícolas, ganaderas, forestales y las empresariales por estimación objetiva. Al no estar el epígrafe 474 del IAE en estos supuestos, no procede practicar retención.
What is published here, applied to a company or a specific case. The first meeting is free.
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