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An entity has requested clarification on the withholding tax rate applicable to the professional income of its partners. The DGT clarifies that, following the July 2015 reform, the standard rate is 15 per cent.
Question posed: Given that none of them are considered, for withholding purposes, as professionals starting an activity, the question is asked what the applicable withholding rate is on the professional income paid to them.
The withholding rate applicable to income from professional activities since July 12, 2015, is 15 percent. This percentage shall be reduced by half if the income is entitled to the deduction in the tax liability provided for in Article 68.4 of the Personal Income Tax Law. For income paid prior to July 12, 2015, the rate was 19 percent, except under specific conditions to apply the 15 percent rate.
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