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A professional renting cars without a driver has enquired whether they are required to perform Income Tax (IRPF) withholdings. The Directorate General for Tax (DGT) has ruled that, as this is a business activity not covered by the exceptions in the Regulations, there is no obligation to withhold.
Cuestión planteada Si los rendimientos obtenidos por el consultante están sometidos o no a retención a cuenta del Impuesto sobre la Renta de las Personas Físicas.
Para que exista obligación de retener, el retenedor debe estar en el artículo 76 del RIRPF y la renta debe estar en el artículo 75. Las rentas de actividades empresariales, salvo las agrícolas, ganaderas, forestales o ciertas en estimación objetiva, no están sujetas a retención. Por tanto, el alquiler de vehículos sin conductor no está sometido a retención de IRPF.
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