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A query was raised regarding whether there is an obligation to withhold Personal Income Tax (IRPF) on prizes delivered partly in cash and partly in kind when the cash component amounts to €300. The Directorate General for Taxes (DGT) clarifies that the obligation to withhold arises when the sum of both components exceeds €300.
Cuestión planteada Retención (a cuenta del IRPF) aplicable sobre premios abonados parte en metálico y parte en especie, siendo 300€ el importe dinerario.
La obligación de practicar retención o ingreso a cuenta en premios con doble componente (dinerario y en especie) es efectiva si la suma de ambos supera los 300 euros de base. Sobre la parte dineraria se aplicará una retención del 19 por ciento. Sobre la parte en especie, el ingreso a cuenta se calculará aplicando el 19 por ciento al valor de adquisición o coste incrementado en un 20 por ciento.
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