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The consultant asks whether a retention should apply to a invoice for a fruit farming course. The DGT responds that retention applies only if there is an obligation under article 76 of the RIRPF and if the income arises from agricultural, livestock or forestry activities.
Cuestión planteada Obligación de retención y, en su caso, tipo de retención.
Los rendimientos por impartir un curso de fruticultura no pueden calificarse como actividades agrícolas a efectos de las retenciones del IRPF. Por tanto, no procede la aplicación de la retención del 2% prevista para actividades agrícolas o ganaderas. La obligación de retener depende de que el pagador sea un sujeto obligado y la renta esté incluida en el art. 75 del RIRPF.
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