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V2574-18 20 September 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · actividades empresariales

Public show organisation not subject to IRPF withholding as it is a business activity

A show organiser has enquired whether its invoicing must be subject to IRPF withholding. The DGT has ruled that, as it falls under the First Section of the IAE, its income is classified as business income and is therefore not subject to withholding.

The question raised

Subject to withholding of the invoicing carried out as an organizer of shows for third parties.

The DGT's ruling

The income from activities included in Section One of the IAE Tariffs is considered business activity. As the activity of organizing shows is a business activity, its income is not subject to withholding tax under Article 75 of the Tax Regulation. This criterion does not apply if the activity were artist representation.

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